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2026-03-12 Work SessionKodiak Island Borough Assembly Work Session Assembly Chambers Thursday, March 12, 2026, 6:30 p.m. Work Sessions are informal meetings of the Assembly where members review forthcoming programs of the borough, receive progress reports on current program or projects or receive other similar information from the manager. All discussions and conclusions are informal and there are no official actions taken. The Assembly also review the upcoming regular meeting agenda packet and request and/or receive information from staff. This work session is open to the public and will be broadcast on the Borough's YouTube Channel. Meeting packets are available online. Any public documents related to the agenda that are received and shared with elected officials after the initial agenda packet has been released will be included in the Supplemental Materials section below. The deadline for releasing supplemental materials is noon on the day of the meeting. Page 1. CITIZENS' COMMENTS 1-907-486-3231 or Toll Free 1-855-492-9202 (Limited To Three Minutes Per Speaker) 2. MANAGER'S COMMENTS a 2026-03-12 Borough Manager's Report 3. AGENDA ITEMS a. Discuss The Kodiak Community Health Center (KCHC) 9 - 32 Expansion Request Agenda Item Report - Pdf b. FY2027 Budget Discussion For Select Special Revenue Funds, 33 - 63 Service Areas Without Active Boards, And Enterprise Funds Agenda Item Report - Pdf C. Discussion Of The Signal Hill (Mental Health) Facility Buildings 64 - 84 Agenda Item Report - Pdf d. Land Disposal Method And Sale Discussion 85 - 101 Agenda Item Report - Pdf 4. PACKET REVIEW The DRAFT regular meeting packet is available online at Kodiak Island Borough - Meetinq Type List (civicweb.net). a. AWARDS AND PRESENTATIONS Page 1 of 103 • Presentation Of The Master Municipal Clerk Certificate And Pin To Deputy Clerk Lina Cruz, MMC PUBLIC HEARING • State Of Alaska Alcohol And Marijuana Control Office Beverage Dispensary Liquor License Transfer Of Controlling Interest For Kodiak Hana Restaurant, License No. 4325 CONTRACTS • Contract No. FY2026-45, Landfill Soil Remediation With Brechan Construction LLC • Contract No. FY2026-46, Picnic Table Removal And Replacements With AIM Maintenance LLC • Contract No. FY2026-53, Pool Destructive Testing And Repairs Project Construction Documents And Administrative Services With Jensen Yorba Wall RESOLUTIONS • Resolution No. FY2026-14, Authorizing The Manager To Accept The 2026 Volunteer Fire Capacity (VFC) Grant For The Womens Bay Volunteer Fire Department ORDINANCES FOR INTRODUCTION • Ordinance No. FY2026-20, Rezoning Ouzinkie Block 3 Lot 2 (2209 Second Street) From R1 Single Family Residential District To B Business District • Ordinance No. FY2026-21, Rezoning Ouzinkie Tract C Block 1 Parcel 1 USS 4871 (648 G Street) From R1 Single Family Residential District To PL Public Use Lands District • Ordinance No. FY2026-22, Rezoning Ouzinkie Block 14 Lot 7 (3525 Third Street) From R2 Two Family Residential District to PL Public Use Lands District 5. CLERK'S COMMENTS 6. ASSEMBLY MEMBERS' COMMENTS 7. MAYOR'S COMMENTS 8. SUPPLEMENTAL MATERIALS a Bona Fide Debt Service Fund - Flyer 102 b Citizen Sign -in Sheet 103 This meeting is open to the public and will be broadcast on the Borough's YouTube Channel. Meeting packets are available online. Please subscribe to get meeting notifications when meeting packets are published. For public comments, please call (907) 486-3231 or (855) 492-9202. Page 2 of 103 AGENDA ITEM #2.a. �,. Kodiak Island Borough OFFICE of the MANAGER c, 710 Mill Bay Road Kodiak, Alaska 99615 ;per^ Phone (907) 486-9301 TO: Kodiak Island Borough Assembly FROM: Aimee Williams, Borough Manager RE: Manager's Report, March 12, 2026 Manager's Department ARB The Architectural / Engineering Review Board met on Monday, March 9, 2026, to go over the following: • Port Lions School Painting (95%) • Annex Building UST Removal Drawings • PKIMC Automatic Transfer Switches (35%) • PKIMC Air Handling Unit One (65%) • PKIMC Reverse Osmosis & Steam Generator (35%) • PKIMC Distribution Panel 6 (100%) Citizens Academy The Citizen's Academy had its first session on March 10t". The E/F was the first department to present, and Codi Allen did an impressive job presenting an overview of the department. Anyone interested in attending should send an email indicating their interest to academy�kodiakak.u: RHTP The Kodiak Island Borough successfully submitted a Letter of Interest to the Rural Health Transformation Program. Thanks to Meagan Christiansen and Providence for working together to ensure we met that deadline Page 3 of 103 AGENDA ITEM #2.a. Upcoming Budget Meetings FY2027 Budget Timeline Date Pvleetinto TY,Pe Funds 3/12/2026 Work Session Enterprise Special Revenue Service Areas without Boards 3l26/2026 Work Session Service Areas with Boards 3/30 '2026 - Service Area Budgets due to KI B 4,19l2026 Work Session Finance Clerks Legislative I'danagers Assessing IT 4/15/2026 - Level I P�Janager's Report due to the Assem bly 4?23/2026 Special Work Session Community Development Parks & Rec LEPC E F 4?30 2026 - KIBSD local contribution ask due to Idanager 5?21 '2026 Regular fleeting 1st Reading of the Budget Ordinance Local Contribution Resolution 5,`301,2026 - KIBSD local contribution amount resolution due to KIBSD 614,2026 Regular I'deeting Public Hewng for Budget Ordinance 6/10/2026 - Budget deadline for FY2027 Current Recruitments • Director of Engineering & Facilities • Baler Supervisor — offered, negotiated, and accepted • Environmental Specialist — two interviews complete • LTP Supervisor Finance Department 2025 Tax Foreclosures This Friday is the last publication of the foreclosure list. Staff will be filing for a Judgement and Decree of Foreclosure with the courts on or about April 13t". Once signed, the Judgement will put a lien on real properties until the delinquent taxes are paid. Since additional interest and fees continue to accrue, please call the finance department at 907-486-9324 for payoff amounts. Property Assessment and Taxation Implementation Project Staff will continue entering and verifying information in both the new and legacy tax collection systems. This dual entry is planned through June to ensure accurate payment postings, proper levy processing, and the accurate production of tax statements. Information Technology Systems Administration IT has completed a major upgrade on our Backup and Disaster Recovery software Veeam systems, as well as continued working on preparing for our upcoming IT Cybersecurity Infrastructure project. We also are working on transitioning out our Network Analyst Mitchell Davidson. Mitchell's last day is Friday, March 131" Page 4 of 103 AGENDA ITEM #2.a. Cybersecurity and Risk Mitigation IT continues to work on reviewing Perimeter firewalls and networking equipment for issues, updating our financial software test systems for Finance, and performing maintenance on our systems monitoring software. GIS GIS is continuing to work with Community Development on creating custom public notification maps for Zoning, as well as meeting with the Kodiak Historical Society on their project to get local historical GIS information listed for the public. Assessing Senior Citizen (SC) / Disabled Veteran (DV) Exemptions (2026) Good cause exemption hearings have been scheduled to be heard by the Assembly on May 21, 2026. • 7 late file letters were mailed on March 10, 2026 • 4 Denial letters were mailed March 10, 2026, for applicants that applied for exemptions on properties they don't own or don't live at. Notice of Value Appeals — March 2026 Protests of Notice of Valuation began March 1 and will run through March 31. • Notice of Value postcards were mailed on February 27, 2026. If you have not received your postcard, you can contact the Assessing Department at 907-486- 9353. • Assessing has been handling approximately 40 appeals a day • As of March 11 - 0 38 appeals have been amended. 0 1 request for application to appeal to the BOE has been made. Exemption Appeals The Alutiiq Heritage Foundation - Trial scheduled for July 27-29, 2026. • KIB timely filed our brief March 9, 2026. • 2025 decision reconsideration on hold by Assessor until the above 2024 Superior Court decision is complete Exemption Reconsiderations Calvery Chapel Bells Flats- reconsideration letter mailed March 2, 2026. CCBF now has 30 days to file for the BOE for exemptions or with the Superior Court if they disagree with the exemption decision by the Assessor. Page 5 of 103 AGENDA ITEM #2.a. Tyler Conversion Assessing staff and Tyler representatives had a meeting on March 6, to address software issues and next steps for go live. Tyler representatives were given a list of questions by assessing staff. The next meeting is scheduled for March 13. Community Development Planning & Zoning Commission — March 11, 2026 - Work Session The Planning & Zoning Commission held a work session on March 11, 2026. The work session included discussion items on comprehensive plan training and potential updates to case notices and case signs. The packet review for March 18, 2026, regular meeting included Case 26-014 the rezoning case for 2593 Metrokin Way, which is a rezone case submitted by the City of Kodiak needed for the construction of Lift Station Five. Code Enforcement Officer Borough staff interviewed a candidate for the open code enforcement officer position and has offered the position to that candidate. The candidate accepted the position offer and his start date is April 1, 2026. Engineering and Facilities Solid Waste Contract Committee The SWCC meeting has been rescheduled for March 17 at 3:00 p.m. Staff finished the draft and provided it to the SWCC Board on February 27. Community Clean Up Day Scheduled for May 211, this year's event planning is in full swing. E&F Staff met with the Kodiak Chamber of Commerce to start working out the details of the event today. Multi -Facility Elevator Modernization The PKIMC Elevators missing parts have arrived; staff plan to verify when they are able to. Work is still scheduled to begin in April. Fuel Spill Assistance Landfill Soil Remediation: Projects office staff held the bid opening on March 3, 2026. Staff received three bid submissions. The contract is on the Assembly agenda for consideration tonight. Long Term Care: Staff received Assembly approval to move forward with the contract with NWFF for the field work to satisfy ADEC's requirements. Staff are waiting for a fully executed contract. Karluk: Staff received Assembly approval to move forward with the contract with 3-Tier Alaska for the field work to satisfy ADEC's requirements. Staff are waiting for a fully executed contract. Page 6 of 103 AGENDA ITEM #2.a. Providence Kodiak Island Medical Center Providence experienced a leak in one of their physical therapy rooms. KIB Projects staff went over to inspect the area and reviewed historical drawings to assist in determining if there was asbestos contamination concern. PKIMC staff will be coordinating with a contractor to perform some additional testing for the area before further demolition or repairs proceed. Leachate Treatment Plant Leachate Treatment Plant Citric Acid Dosing Skid Replacement-LTP staff notified the Manager that the Citric Acid Dosing Skid needs to be upgraded and replaced. Veolia Water Technologies & Solutions, who manufactured and provided the membranes for the LTP, has provided a quote for the upgraded replacement for an estimated cost of $40,039. This would be considered a sole -source procurement due to the system LTP currently has to work was designed and manufactured by Veolia. The replacement of the Skid will require additional work from electrical, plumbing, and mechanical contractors. Projects Staff are reaching out to the Borough's contract service providers to see if they will be able to assist. Landfill • Regional Solid Waste Management Plan Update has been received by Staff and has been posted on the KIB Website for the public to view. Staff will also be presenting the finalized plan to the Solid Waste Advisory Board at their next meeting on March 16 with a corresponding plan for actionable public education and outreach. • Landfill Scale Maintenance- Phillips Scale will be evaluating and servicing the scale on Saturday. KFRC Industrial Pump Alaska (IPA) has installed pumps 3 & 4, however, the shafts have been found to be too short. Staff have requested that IPA provide a plan to address and resolve this issue. Small Projects Research Court Apartment Lift Station Repairs: Staff are still awaiting a part from Nodak to address some electrical control issues for pump #1. Port Lions School Emergency Fire Alarm Panel Replacement: Work began on -site on February 27. Projects Staff went out to conduct a site -visit on March 12. Harlequin Court Park Upgrades: Projects Staff attended the Parks & Rec Committee meeting on January 27 to discuss potential park upgrades. Harlequin Court Park was identified as park needing the next set of upgrades. Staff will be providing project information to the Parks & Rec Committee on February 25th to add this project to their CIP list. Page 7 of 103 AGENDA ITEM #2.a. Port Lions School Painting Project: The ARB Board approved the 95% design with conditions: staff are to obtain manufacturer confirmation that the primer and paint system will adhere to the aged/"dead" wood conditions. If it is discovered that it is not suitable for those conditions, the Staff will bring it back to the ARB for further discussions. Projects Staff are conducting a site -visit for fire alarm project, while they are there, they will also do more investigation on the flashing details. The architects estimated cost for the work is $266,000. We are anticipating work in summer 2026. Annex Bldg. (old Red Cross) UST Removal: The ARB Board approved the drawings for this project. Staff will be preparing and invitation to bid to advertise. North Star Boiler Gun Replacement: Contractor is waiting for parts to arrive to schedule work. Landfill Used Oil Burner Replacement: Contractor is anticipating starting work on March 16. Mill Bay Beach Stairs and Picnic Table Replacement: Permits were paid for and approved. The project will now begin the submittal phase and is still on schedule for May 30, 2026. Upcoming Meetings • Architectural Review Board (ARB) — March 9, 2026, at 3:30PM in KIB Conference Room 121 • Solid Waste Contract Committee (SWCC) — Rescheduled to March 17, 2026, at 3:OOPM in KIB Conference Room 121 • Health Facilities Advisory Board (HFAB) - March 24, 2026, at 1:30pm in KIB Conference Room 121 Information Requested during the last meeting: Year # of properties published in Foreclosure list #of properties paid during Foreclosure Publication & payments up to 30 after last publication # of properties on Clerks Deed # of properties Current KIB repurchased owned properties End of Redemption Period is 2024 17_ 81 May 14. 2026 2023 194 97 7 2 5 2022 166 82 4 3 1 2021 173 93 3 3 ii 2020 233 128 S 2019 218 9-1 4 Page 8 of 103 AGENDA ITEM #3.a. KODIAK ISLAND BOROUGH STAFF REPORT MARCH 12, 2026 ASSEMBLY WORK SESSION SUBJECT: Discuss The Kodiak Community Health Center (KCHC) Expansion Request ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: DISCUSSION: In 2024, the Assembly was presented with a Healthcare Space Study and Analysis that was completed in partnership with Providence Kodiak Island Medical Center (PKIMC), Kodiak Community Health Center (KCHC), Kodiak Area Native Association (KANA), and Kodiak Island Borough Staff and Contractors. During this study space availability was analyzed for all the health care spaces in the current hospital building. Since that study has taken place, KCHC has officially notified the Borough that they have outgrown their current facility and are experiencing space limitation that impact patient access and staff operations. KCHC reports an increasing demand for medical, behavioral health, pharmacy, and substance -use recovery services. In September 2025, KCHC CEO, Olivera Wilson, presented two expansion options for consideration, one of which requires KCHC securing Borough -owned land to support. The organization currently holds a $7.8 million CDS capital grant, which must be obligated by September 2026. However, the funding cannot be used for land acquisition or existing building purchasing, and it will only cover a portion of the total development cost. As such, KCHC's strategy is to build in phases, leveraging the initial grant to begin site preparation and early construction while actively seeking additional funding sources. KCHC is requesting the Borough's consideration of their land needs to support continued expansion of healthcare services, job growth, and improved access to timely care for local families. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: September 11, 2025, Work Session, KCHC Land Request Discussion March 14, 2024, Work Session, Discussion Regarding The Healthcare Space Study And Analysis - PKIMC/KCHC Master Plan Kodiak Island Borough Page 9 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. AkKODIAK COMMUNITY HEALTH CENTER KODIAK COMMUNITY HEALTH CENTER FACILITY EXPANSION PROPOSAL Strengthening Access to Primary Care and Behavioral Health Services for Kodiak Island March 2026 KODIAK COMMUNITY HEALTH CENTER Prepared By: Kodiak Community Health Center (KCHC) 1911 E Rezanof Drive Kodiak, AK 99615 Phone: (907) 481-5000 Email: owilson@kodiakchc.org Website: www.kodiakchc.org Page 10 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. AkKODIAK COMMUNITY HEALTH CENTER Letter of Transmittal March 11th, 2026 Kodiak Borough Assembly Kodiak, Alaska Dear Assembly Members, Thank you for your continued commitment to the wellbeing of our Kodiak community. Kodiak Community Health Center (KCHC) has served Kodiak Island for more than two decades, providing primary care, behavioral health, and substance use treatment to individuals and families across the island. As demand for services continues to grow, our current facility has reached its operational capacity, making expansion necessary to ensure residents can continue to access timely care close to home. Over the past year, KCHC has worked closely with Providence Kodiak Island Medical Center, architects, and engineers to evaluate feasible options for expanding the clinic on the existing campus. These discussions have resulted in a preferred concept that allows us to increase clinical space while minimizing disruption to current operations. KCHC has secured $7.8 million in federal Congressionally Directed Spending to support this expansion. As part of the federal grant requirements, a Notice of Federal Interest must be recorded for the project site, documenting the federal investment in the facility. The enclosed materials provide a brief overview of the proposed expansion and the options evaluated. As part of this process, KCHC respectfully requests the Borough's acknowledgment and support of the project so that we may proceed with the federal Notice of Federal Interest requirement and advance the project to the next phase of planning and design. We appreciate the Borough's partnership in strengthening healthcare access for the Kodiak community and welcome any questions you may have. Thank you for your consideration. Sincerely, a*L, goqgk/P Olivera Wilson Chief Executive Officer Kodiak Community Health Center owilson@kodiakchc.org Page 11 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. hoDIAK CoMMUNLPl' HLAL'I'H CLN'1'LR Kodiak Community Health Center Strengthening Access to Primary Care and Behavioral Health Services for Kodiak Island Capital Expansion Concept Overview Submitted to: Kodiak Island Borough Project Overview Kodiak Community Health Center (KCHC) is planning a capital expansion of its clinic located on the Providence Kodiak Island Medical L.enter campus. i ne goal or tins project is to ensure residents of Kodiak Island continue to have reliable access to primary care, behavioral health, and substance use treatment services close to home. As Kodiak's federally qualified health center, KCHC serves individuals and families across the island. Demand for primary care and behavioral health services continues to grow, and the current facility is operating at full capacity. Expanding the clinic will increase clinical space, improve care coordination, and strengthen integrated behavioral health services for the Kodiak community. Estimated Project Cost and Secured Funding The project includes an expansion of the clinic footprint along with renovation of portions of the existing space to improve patient flow and clinical capacity. Planned improvements include: • Additional exam rooms to increase primary care access • Dedicated behavioral health and substance use disorder treatment space • Care coordination offices supporting integrated care delivery • Admin office spaces Current planning estimates place the total project cost at approximately $11 million. Kodiak Community Health Center has secured $7.8 million in federal Congressionally Directed Spending (CDS) to support this expansion. These funds represent a significant federal investment in strengthening healthcare infrastructure for Kodiak Island. Expansion Options Evaluated KCHC worked with architects, engineers, and Providence Kodiak Island Medical Center leadership to evaluate two potential expansion approaches. Page 12 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. AkKODIAK COMMUNITY HEALTH CENTER Option A: Vertical Expansion Above the Existing Clinic This option would add an additional level above the current clinic structure. While this approach would use the existing footprint, engineering analysis indicates that structural and seismic considerations would significantly increase complexity and cost. Construction above an active healthcare facility would also create greater disruption to operations. Planning Architecture Engineering Prochaska ct Associates 1131T LTxsy fide QnM WOriW EltYffiKf I� 3]4Y7Y ihoDIAK C OMMUNIT) HEALTH CENTER Page 13 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. AkKODIAK COMMUNITY HEALTH CENTER _ Option 8: Two Story Addition at the Front of the Clinic This option involves constructing a two story addition at the front entrance of the clinic along with renovation of portions of the existing space. Expanding outward allows new clinical and operational space to be added while minimizing disruption to current services. Following additional conversations with Providence Kodiak Island Medical Center and further architectural feasibility review, Option B has emerged as the preferred approach. Providence leadership has expressed support for this concept, and the architectural team has advised that it is more feasible from both a construction and cost perspective. THIS ADDITION WOULD MOST LIKELY HAVE A FLAT ROOF, TO MATCH THE EXISTING CLINIC .-- Kodiak Community Health Center PROVIDENCE KODM GLAND �KaL �779� \ 1915E HEzN OR. 1000NK BWO. MAWA Preferred Direction Based on engineering feasibility, architectural analysis, and coordination with Providence, Kodiak Community Health Center recommends proceeding with Option B: the two story front addition. This approach allows KCHC to expand services responsibly while minimizing construction risks and controlling project costs. Most importantly, it allows the clinic to grow in a way that strengthens healthcare access for Kodiak residents for years to come. Page 14 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. KODIAK COMMUNITY HEALTH CENTER NJ Notice of Federal Interest Requirement As part of the federal Congressionally Directed Spending funding for this project, a Notice of Federal Interest (NFI) must be recorded on the property. Kodiak Community Health Center respectfully requests a letter from the Kodiak Island Borough acknowledging the project and supporting KCHC's ability to move forward with this federal requirement. This acknowledgment does not represent a financial commitment from the borough but allows KCHC to proceed with project planning and the use of federal funds already secured for the Kodiak community. Moving Forward Kodiak Community Health Center remains committed to working collaboratively with the Kodiak Island Borough and Providence Kodiak Island Medical Center as the project moves into the next phase of planning and design. This expansion represents an important opportunity to strengthen the healthcare infrastructure serving Kodiak Island and ensure residents continue to have access to high quality, locally delivered care. Page 15 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study - Executive Summary EXECUTIVE SUMMARY A. Background and Historical Context The Architectural firm of Prochaska & Associates was hired in September of 2025 to provide a Feasibility Study of the available options to provide additional space for a growing Community Health Clinic (CHC), an independent entity attached to and associated with the Providence Kodiak Medical Center in Kodiak, Alaska. It was understood that the CHC had outgrown its existing Clinic space, and Clinic management was hopeful that some option could be discovered. Prochaska & Associates had completed the design for the original Hospital facility, as well as for the CHC, and was in possession of the original CAD files and other documents originating from those earlier efforts, as well as maintaining several original staff associated with those projects. It was therefore a relatively simple task using archival documents to begin discussions of project feasibility with the Clinic management. Using those earlier files, and in consultation with the original Structural Engineering firm, KPFF/Portland, the CHC was able to explore several feasible options to accommodate the needed expansion. The initial hope was that the original structural footings and columns for the CHC addition might have been designed to support a second -floor addition, a space which would comprise approximately 6,416 square feet. KPFF structural engineer, Katie Ritenauer, PE, was approached and asked to evaluate the potential of the original footings and primary structure to support a second floor Clinic load, and returned a professional opinion on July 25th, 2025, evaluating not only the original footings and columns, but also referencing an original Soils Report, prepared by the Geotechnical firm of Dowl Engineering, Anchorage, AK, which prescribed the necessary subgrade soil preparation, and which was ultimately used for the CHC. Ms. Ritenour's opinion addressed not only the structural feasibility, but also the complications of adding a Clinic Floor structure above the roof of an occupied space, requiring multiple penetrations, and re -sealing of the roof membrane to maintain weather tightness during the construction period. Please see an email transcript of that discussion in Appendix 3 of this Report. At the suggestion of the Architect, a second option was proposed, consisting of a two-story addition erected adjacent to the existing single -story Clinic, and the structural engineer was asked to consider this alternative by comparison to the second -story option. At the request of the Clinic CEO, Ms. Olivera Wilson, and with Board approval, Prochaska & Associates was invited to travel to the facility for a physical meeting and presentation of the options. Architect Curtis Field, AIA, the former Project Manager and Project Architect for the original CHC project, made the trip on October 281h, 2025. Prochaska's designs, and Ms. Ritenour's discussions, subsequently convinced the CHC to elect to pursue only the two-story option, as it was deduced to be less expensive and less disruptive of Clinic operations. Subsequently, the Clinic Board and Hospital board also agreed, and the second - floor option was abandoned. By terms of the Feasibility Study, the effort was to address all known issues associated with a Clinic Addition project, and so the additional issue of off-street parking was also considered. From the original CHC addition period, adding off-street parking stalls to the existing hospital parking lot had also been a formidable one, since the existing property consists essentially of steeply -sloped ground with an excavated flat space prepared for the Hospital, and enlarged for the primary hospital addition; the additional required parking also required a more intensive use of the existing space, or would alternatively require additional and likely costly excavation. This left the issue of providing additional off-street parking spaces for a potential Clinic Addition to the present effort, meaning that the feasibility and cost of providing the required parking spaces would of necessity be borne by the present project. A preliminary parking lot layout was subsequently proposed and provided to the CHC management which would satisfy the off-street parking stall requirement. Schemmer Associates 1.1 Page 16 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibilitv Studv - Executive Summary Project Timeline Complications It was understood that the CHC must secure grant funding from the state or other sources for this project, so concluding the Feasibility Study necessitated working within the time constraints of an existing grant requirement, and several options were proposed to accomplish obligation of the funding sources withing the tight constraints. Providing reasonable forecasts of construction cost for such a project are complicated by the fact that most building construction products, as well as subcontractors and suppliers, must be secured from off -island and shipped to the Kodiak project location. This complex process usually requires the expertise of a more sophisticated General Contracting firm, typically meaning that only larger firms will be capable of this effort, and will somewhat dictate project cost. The original CHC Addition was constructed in 2009-2010 by the on - island firm of Brechan Construction, so this firm was again contacted for assistance with a facility budget. While results of that request may become known within the acceptable parameters of the funding grant, this document will attempt to derive a Project Budget by use of other resources. In December of 2025, The Prochaska & Associates architectural firm was acquired by the firm of Schemmer Associates, also located in Omaha, and several of the key staff accepted employment offers from the new firm. The CHC formally accepted re -assignment of the Feasibility Study Agreement from Prochaska & Associates to the Schemmer Associates by signed document dated January 7th, 2026, meaning that this professional service would now be completed by the new firm. Floor Plan Development It was determined early on that the CHC's wishes for construction of a full second floor addition coinciding with the existing CHC roof area of approximately 6,416sf would determine the available new Clinic space. At that time, a conceptual Program of Spaces had not been determined, and it was not certain that this area would be adequate, or contain more area than needed. When the decision was made to consider a two-story option instead, the area of the available roof became a starting point, and it was demonstrated that this equivalent area could be constructed in two floors, with containment by the existing hospital on the north and west, and by the existing Clinic on the east side. While it was first portrayed as aligning with the south face of the Clinic exterior wall, matching the existing roof area 6,416sf was demonstrated to require extension of t5he proposed Addition further southward, and closer to the existing patient parking lot. It was also presumed early on that a retaining wall constructed between the existing Clinic and parking lot might be matched in front of the new Addition. The CHC management subsequently produced a list of needed spaces which might be located within the Addition (by email, November 5th, 2025), and these spaces were successfully designed into the latest Floor Plan. We believe this adequately demonstrated proof -of -concept for the Floor Plan development, and we would acknowledge that true Schematic Design might be conducted in a subsequent project phase. During this future phase, a much more precise layout reflecting what all occupants and stakeholders may want to see would be completed. Building Elevation Development The Hospital expressed early on in the process the desire that their south -facing views not be obstructed or compromised. The second floor of the Hospital directly above the existing CHC roof contains Pharmacy and Laboratory spaces, and the third floor south -facing glazing is entirely Patient Rooms. This added to the argument to locate the Clinic Addition adjacent to the existing Clinic, rather than above it. It should be noted that blocking the existing windows behind a two-story Clinic Addition will likely not seriously impact either Department or patient views of the dramatic Pacific Ocean vistas in that direction. It was also deemed important to match the 1.2 Kodiak Community Health Clinic Addition Page 17 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study - Executive Summary detailing of the existing Hospital exterior materials, as was considered critical in design of the Clinic in 2009- 2010. Off -Street Parking Issues During the design phases for the CHC addition back in 2008, the Kodiak Island Borough made it known that provision of adequate off-street parking stalls was important to the success and permitting of that project. So as not to unduly burden the Clinic at that time, an evaluation of the current parking lots was undertaken to more intensively utilize the existing areas available, a process which ultimately proved successful. Since that time, it has not been made clear that parallel parking on Rezanof Street would not be acceptable for consideration into the overall stall count, if absolutely needed. Vehicular parking does occur at the present time. A calculation was performed suggesting that the total parking stalls required for a new 5,024sf Clinic Addition would be 5,024 / 200sf/stall, or 26 new stalls, and we concluded that the existing parking lots could be further reconfigured to provide additional stalls as well. Our preliminary efforts suggest the reconfigured lots alone might provide up to 14 new stalls. For purposes of this study, the Borough was not contacted to determine the ultimate need for a formal waiver of parking stall requirements, but instead an option was developed for construction of a new 25-stall parking lot, accessed off the back side (north) of the Hospital, essentially served by the approach drive from Chichenof Street. While this option will be somewhat more expensive, requiring significant tree removal and retaining wall construction, it is certainly feasible, and well within the types of grade -shaping this facility has required in the past. Should the Borough decide to allow it, the balance of required stalls (26 —14 = 12 stalls) could likely be made up merely by acceptance of parallel parking on Rezanof Street, a condition which was observed during our site visit last October. However, we do believe it is beyond the scope of this Service to fully resolve the off-street parking stall issue; but merely to show feasibility options. Opinion of Project Budget The present area depicted for the Clinic Addition for the two-story option is 5,024sf, which has been laid out to satisfy the conceptual CHC Program, and has therefore passed a preliminary threshold for Owner satisfaction. Without specific input from practicing Contractors, budgeting construction cost for Kodiak must be based upon potentially unreliable data. A budget computation process for this project might look like the following: Clinic 2-Story Addition Area - 5,024sf @ $1,000/sf $5,024,000 Remodel of Interior spaces (former Offices) - 930sf @ $250/sf 232,500 Subtotal $5,256,500 New 25-car Parking Lot (plug) $1,000,000 Subtotal $6,256,500 Design Phase Contingency @ 15% 938,498 Subtotal Hard Cost Budget $7,194,998 Inflation @3.5%/year (3-2026 to 2-2027) $ 251,825 Subtotal $ 7,446,823 Soft Cost estimate at $25% $1,861,706 Total Protect Budget $9.308, 229 Schemmer Associates 1.3 Discuss The Kodiak Community Health Center (KCHC) Expansion Request Page 18 of 103 AGENDA ITEM #3.a. Feasibilitv Studv - Executive Summary Please understand the difference between a "Hard Cost" Budget and "Project" Budget. The "Hard Cost" budget is the approximation of what the Construction total cost might be, and the Project Budget includes a number of other soft costs, such as Professional Fees, Special inspections, Surveys, Soils Reports, Furniture, Fixtures, and Equipment (FF&E), etc. This concludes the Summary Report, and we believe demonstrates the feasibility of a possible Clinic Addition project. If additional information or opinion is sought, or if any misunderstanding or inaccuracies are discovered, we would ask for an opportunity to make modifications or corrections. Respectfully submitted, Curtis A. Field, AIA 0310412026 1.4 Kodiak Community Health Clinic Addition Page 19 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Page 20 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study —Appendix 1 11 ;EXISTING SECOND FLOOR OF HOSPITAL 392SF SECOND FLOORADDITIONCERED OVER EXISTING FIRST FLOOR EXISTING ROOF OF BUILDING BELOW EXISTING ROOF OF COMMUNITY HEALTH CENTER BELOW 2,512 GSF/ FLOOR 17 SECOND FLOOR PLAN 2 STORY ADDITION N EXISTING RETAINING WALL TOTAL AREA - 5,024 GSF POSSIBLE FUTURE M HING \ ETAINING WALL Kodiak % mNng MtlXecWra Engineetl& ng PROVIDENCommunity Health Center Prochaska Associates CEKODWKISIMANDNCALCENTER Interlaa & FedL�MAt e,nem 1915 E. REZANOF DR„ KODWK ISLAND, AI MIM PRELIMINARY CONCEPT Diagrammatic Floor Plan depicting the two-story CHC addition option adjacent to the existing CHC Clinic. 1.2 Kodiak Community Health Clinic Addition Page 21 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study - Appendix 2 APPENDIX NEWAOONION Sheet One of final transmittal - Site Plan w/ Off-street Parking Stall Options l L--21 r K tl k RRSTPLOORPLAN OPTION - A Sheet 2 of final transmittal - Optional First Floor w/Exam Rooms Schemmer Associates Page 22 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study — Appendix 2 r7 . T-1 Ft < L- f i-, � - r.-- - Kntliak E FIRST FLOOR PLAN - p� OPTION -A 1 Sheet 3 of final transmittal — Optional First Floor Plan w/Exam Rooms _ u � r� i � yr4 FIRST FLOOR PLAN OPTION -A.2 Sheet 4 of final transmittal Optional First Floor Plan w/Exam Rooms 1.2 Kodiak Community Health Clinic Addition Page 23 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study — Appendix 2 �.1 f o FIRST FLOOR PLAN mve. w-ro - /�- OPTION -B Sheet S of final transmittal — Optional First Floor Plan w/Offices I 41 � II C� -7-1ji 1 K Kotllak k0 �i�_ �N�' wcuuxa mxcm FIRST FLOOR PLAN OPTION - C A -IC Sheet 6 of final transmittal — Optional First Floor Plan w/Off ces Schemmer Associates 1.3 Page 24 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study — Appendix 2 1.4 rl �- m u FIRST FLOOR PLAN .- heet 7 of final transmittal — Optional First Floor Plan w/Exam Rooms �F I II SSECO�ND FLOOR PLAN (Q _ - OPTION - D A-1 D (.dI k c��m n:wn ��0w;w q e SECOND I '� A -A . Sheet 8 of final transmittal- Optional Second Floor Plan w/Admin. Offices Kodiak Community Health Clinic Addition Page 25 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study — Appendix 2 Kodiak Community Heafth Center PRwmv+ce Kooux Burro umcu canal 1915E FQ�NOF OR, ImIMIK 61AIro. /ilk Sheet 9 of Final Transmittal - Illustrated Concept Drawing w/Markup Schemmer Associates 1.5 Page 26 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study —Appendix 3 APPENDIX Curt Field From: Katie Ritenour <Katie.Ritenour@kpff.com> Sent: Friday, July 25, 2025 7:35 PM To: Curt Field Cc: Anne Monnier Subject: Kodiak Island Hospital - Feasibility Evaluation Hi Curt, Thanks for callingto discuss a vertical expansion at the Kodiak Island Hospital.. We understand the vertical expansion is above the one-story building addition we completed with you in 2007. After reviewing the structural drawings prepared by KPFF (for the original hospital in 1995 and the 2007 addition), we have some ideas for opportunities and challenges when exploring a vertical expansion. We also reviewed the geotechnical report prepared by DOWL in 1994 to revisit the existing soil conditions. When evaluating the vertical expansion, we will need to provide solutions for the building's gravity and lateral load resisting systems. We will tackle those separately in detail below. These ideas are based on a quick review of the drawings and a few quick calculations. We recommend a meeting to discuss below ideas. Please reach out with questions! Best, Katie Summary It is possible to provide a vertical expansion to the 2007 addition. The different ideas, including pros and cons are discussed below. However, the cost of the vertical expansion is expected to be more expensive than a new build structure of equal size and height. The expected cost increases are mainly due the challenges of modifying the existing structure and working above an occupied space. Construction of the ideas below will need to be reviewed by a Contractor and coordinated with an occupancy safety plan. At this time, we do not know if the hospital needs continuous or intermittent use of the existing ground floor space. Where continuous or intermittent use is required or desired, that will complicate and increase the project costs. It is recommended to work with a Contractor to determine when the below spaces will be unoccupied to facilitate certain aspects of the construction. It is also recommended to engage a Geotechnical. Engineer to review the existing soils and provide feedback on allowable bearing capacities and site seismic ground motions. Gravity$vstem• The existing roof is non -composite steel framing supporting a metal roof deck. The roof framing currently slopes in two directions with the high point close to mid -depth of the addition. To turn the roof into n floor. here are a few ideas: First, we will need to provide a fLet surface (and one that aligns w/ the elevation of the main hospital 2n6 floor). Thankfully the existing 2"" floor is higher than the addition's roof ridge by about 4-ft. t Email - Structural Evaluation — Sheet I Schemmer Associates 1.1 Page 27 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study — Appendix 3 Idea 1: o A concrete topping slab would be poured on top of the existing 1.5" roof deck. We would also install welded headed studs at the existing roof beams to turn them into composite beams (which will provide higher strength and stiffness over the non -composite beams). More studies would be required to evaluate if the existing beams would need to be shored until the new concrete topping slab is cured. The shoring posts would be coordinated with the spaces below to evaluation the impact on the space use. o To create a flat stab, a second concrete topping slab over tapered rigid insulation would be placed. This second concrete topping slab would be placed at the same elevations of the existing Hospital 2"d floor. o Quick checks of some of the typical existing beams show they may have enough capacity to support a floor load. However, Local reinforcement of beams and girder may be required where additional strength is needed. This additional strength would be provided below the roof or even above the roof to minimize impacts below. Idea 2: o Stub off columns from the top of the existing columns and install new steel beams/girders. The new beams and girders will support a composite concrete slab over metal deck and be located at the same elevation as the existing 2"d floor. This option reduces the total new 2"d floor weight which helps minimize impacts to existing columns and foundations. However, this idea requires more steel framing members to be installed. • Existing columns and footings: o Quick checks of the existing interior steel columns and foundations indicate that they may have enough residual capacity to support a floor and anew roof. However, it would be expected at select Locations to require reinforcement of columns to locally increase the capacity. The new roof would be steel framed with a metal roof deck and designed to be Lightweight (to minimize loads on existing columns and foundations). Lateral Force -Resisting System: The existing lateral -force resisting system is a Steel Intermediate Moment Resisting Frame. The Moment Frames are two -frames deep and located at or near the building perimeter. Interestingly enough, when reviewing published seismic data for this site, the current code could require lower seismic forces than the original2006 International Building Code (IBC). The published seismic data also identify the building would be assigned to Seismic Design Category F. o The seismic ground motions will need to be verified by a site -specific ground motion analysis to confirm the force reduction. However, if that is validated, this will be a benefit to the project when considering the expansion. One challenge with the vertical expansion, considering the existing Steel Intermediate Moment Resisting Frames, is that they are not permitting in two-story buildings assigned to Seismic Design Category F. Therefore, this would require the existing lateral system to be replaced by a Steel Braced Frame system or a Shear Wall System. One benefit of using either of these systems (over the Steel Intermediate Moment Email - Structural Evaluation — Sheet 2 1.2 Kodiak Community Health Clinic Addition Page 28 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study — Appendix 3 Resisting Frames) is that they are more ductile and therefore require lower seismic forces to be considered in the lateral system and foundations. o Where possible, it would be our recommendation to use the moment frame beams and columns to make the braced frame. The challenge with this is that the brace within the frame will impact the space use within the new 2"a floor and the exiting ground floor. This may require relocation of rooms and doors. It will also require braces to cross existing windows. Where this option is chosen, we may be able to reuse the existing moment frame foundations. o Where the interior braced frames are not allowed due to the space use, exterior shear walls and/or braces frames could be considered to provide the lateral support for the existing building and vertical extension. Relocating the lateral system would require the installation of new foundations which may be challenging due to the existing retaining walls and sloped site. Shear walls could be reinforced concrete or masonry. Katie M. Ritenour, PE, SE, LEER AP (she/her/hers) Associate I KPFF Eugene+ Portland Structural O 503.227.3251 D 503.764.0545 M 509.521.3877 3 Email - Structural Evaluation — Sheet 3 Schemmer Associates 1.3 Page 29 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study — Appendix 3 Curt Field From: Olivera Wilson <owilscn@kodiakchc.org> Sent: Wednesday, November 05, 2025 3A2 PM To: Curt Field Subject: KCHC Expansion — Programmatic Priorities for Feasibility Design Categories: Red Category Hi Curt, Thank you again for making the trip to Kodiak last week. It was such a productive visit, and your insight really helped our team think more clearly about both the opportunities and constraints of our current space. As you begin developing the more detailed schematic and feasibility concepts, I wanted to share a refined outline of our space priorities to help guide your design approach. As you know, we currently have 14 exam rooms in our existing clinic. We would like to add four additional rooms, bringing the total to 18. The goal is to improve patient access, reduce bottlenecks in scheduling, and create the physical capacity needed to support our growing provider team. Per your request, below is a more detailed list of the elements we'd like to incorporate: Clinical Area (Existing Building) Here are the features and spaces we'd like to add or enhance within our current footprint: Small immunization/treatment room near the pharmacy for nursing use. Four additional exam rooms: three dedicated to urgent care (two for providers and one for nursing) and one general -use exam room to increase overall capacity. Lab draw rooms: we currently have one, but we'd like to reconfigure the existing space to create two separate draw rooms, one equipped with a reclining chair or bed for patients who need to lie down. Dedicated office and adjacent exam space for the case manager and nutritionist, allowing better coordination of care and patient education. Program of Spaces Email — Sheet I 1.4 Kodiak Community Health Clinic Addition Page 30 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study — Appendix 3 • Centralized storage for clinical, lab, and procedural supplies in one large room for better organization and access. • Overflow storage for bulk supplies and less frequently used items. • Sinks outside every four exam rooms to improve infection control and staff efficiency. • Shared nurse/medical assistant workspace located centrally to improve communication and patient flow. Community Health Worker (CHW) workspace retained within the existing clinic to maintain proximity to patient care areas. • Infusion room for IV therapy, antibiotics, and injection services — a long-term dream that would significantly expand our scope of care. Administrative / Support Area (New Building) The new structure would primarily serve as the administrative and operational hub, allowing the current building to remain fully dedicated to patient care. • Approximately 30 administrative workstations (a mix of private offices and cubicles) for leadership, billing, quality, outreach, and other support staff. • Financial counseling office near the check -in area for patient -facing conversations about payment plans or billing assistance. Flexible large room that can function as both a conference and staff break room, equipped with a movable divider to separate the spaces when needed or open it up for all -staff gatherings and trainings. Administrative storage for files, supplies, and general office needs. • Mechanical, IT, and utility spaces to support future operational growth and infrastructure. Can 6000sgft get us all of these in addition to our current space? z Program of Spaces Email — Sheet 2 Schemmer Associates 1.5 Page 31 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.a. Feasibility Study — Appendix 3 Accessibility and Site Considerations We've also received consistent feedback from both patients and staff regarding the lack of a proper ADA-accessible ramp at our main entrance. If we move forward with expanding, it would be ideal to incorporate a ramp design that ensures full ADA compliance and easier access for patients using mobility aids. This would make a meaningful difference for many in our community and aligns strongly with our mission of equitable access to care. Our overall intent is to design a space that enhances patient access, streamlines clinical workflow, and provides our administrative team the room and functionality they need to support our mission. Given that our HRSA funding will expire in September, we're working with urgency to finalize our design direction and keep the process moving forward. Please let me know if you'd like to schedule a quick follow-up call to review any of these details before you begin drafting the schematic layout. In Adadn'= Olivera Wilson, PhD Chief Executive Officer Kodiak Community Health Center 1911 E. Rezanof Drive Kodiak, AK 99615 (907) 481-5002 KODIAK COMMUNITY HEALTH CENTER Program of Spaces Email — Sheet 3 P. Kodiak Community Health Clinic Addition Page 32 of 103 Discuss The Kodiak Community Health Center (KCHC) Expansion Request AGENDA ITEM #3.b. KODIAK ISLAND BOROUGH STAFF REPORT MARCH 12, 2026 ASSEMBLY WORK SESSION SUBJECT: FY2027 Budget Discussion For Select Special Revenue Funds, Service Areas Without Active Boards, Enterprise Funds. ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: DISCUSSION: Funds being discussed this meeting are: Special Revenue Funds Special Revenue Funds are used to account for revenues derived from specific taxes or other designated revenue sources that are restricted or committed to expenditures for a specified purpose. Service Areas Without Active Boards The following service areas currently do not have active governing boards and the service area mill rates remain unchanged: • Airport Fire Protection Service Area — Mill rate remains at 1.25 • Woodland Acres Street Light Service Area —Mill rate remains at 0.10 • Trinity Island Street Light Service Area — Mill rate remains at 0.15 Special Purpose Funds The following funds support designated programs or activities: • Opioid Settlement Fund — Accounts for revenues received from opioid-related legal settlements and their designated uses. • Facilities Fund — Supports facility maintenance, operations, and capital improvements; revenues are from interest income. • Tourism Development Fund — Supports tourism promotion and related economic development activities; revenues from transient accommodation taxes. • Commercial Passenger Vessel Fund — Accounts for revenues and expenditures associated with commercial passenger vessel activity; revenues from revenue sharing from the State of Alaska. Debt Service Funds Debt Service Funds are used to account for revenues and payment of principal, interest, and other costs associated with the issuance of bonds or other long-term debt. • Debt Service — Schools - Accounts for payments related to school construction bonds, including principal and interest; revenues from State of Alaska, motor vehicle registration taxes, and property taxes. Kodiak Island Borough Page 33 of 103 FY2027 Budget Discussion For Select Special Revenue Funds, Service Areas... AGENDA ITEM #3.b. KODIAK ISLAND BOROUGH STAFF REPORT MARCH 12, 2026 ASSEMBLY WORK SESSION Enterprise Funds Enterprise Funds are used to account for operations that function similarly to private businesses, where the cost of providing goods or services is primarily recovered through user fees and charges. • Waste Disposal and Collection • Hospital • Long -Term Care • Kodiak Fisheries Research Center (KFRC) • Research Court Apartments • E911 — Pass -through funding to the City of Kodiak for emergency communications services. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: Kodiak Island Borough FY2027 Budget Discussion For Select Special Revenue Funds, Service Areas... Page 34 of 103 N O N v W Q 0 rn 0 C Cn O 7 •u,rj, goDZAH- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 254 - Airport Fire Protection Service REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 17,605.79 16,533.69 16,237.00 18,565.12 21,600.00 18,762.17 18,700.00 (2,900.00) 311.200 Personal Property Tax 2,398.78 3,628.24 4,545.48 5,319.24 2,400.00 6,981.06 6,300.00 3,900.00 Property Tax Totals $20,004.57 $20,161.93 $20,782.48 $23,884.36 $24,000.00 $25,743.23 $25,000.00 $1,000.00 Interest Earnings 361.100 Interest Earnings 644.30 1,489.34 1,932.01 2,719.37 .00 1,571.37 950.00 950.00 361.300 Change in Fair Market Value (3,642.47) (1,334.56) 1,340.31 1,209.70 .00 397.19 .00 .00 Interest Earnings Totals ($2,998.17) $154.78 $3,272.32 $3,929.07 $0.00 $1,968.56 $950.00 $950.00 Department 000 - Fund Revenues Totals $17,006.40 $20,316.71 $24,054.80 $27,813.43 $24,000.00 $27,711.79 $25,950.00 $1,950.00 REVENUE TOTALS $17,006.40 $20,316.71 $24,054.80 $27,813.43 $24,000.00 $27,711.79 $25,950.00 $1,950.00 EXPENSE Department 216 - Airport Protection Contracted Services 444.360 Fire Protection Services 16,420.28 20,024.79 20,252.03 20,814.72 23,900.00 23,922.79 25,800.00 1,900.00 Contracted Services Totals $16,420.28 $20,024.79 $20,252.03 $20,814.72 $23,900.00 $23,922.79 $25,800.00 $1,900.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 120.00 122.00 134.00 149.00 100.00 162.00 150.00 50.00 450.224 Insurance Coverage Discounts (34.00) (35.00) (28.00) (8.00) .00 .00 .00 .00 Support Goods & Services Totals $86.00 $87.00 $106.00 $141.00 $100.00 $162.00 $150.00 $50.00 Department 216 - Airport Protection Totals $16,506.28 $20,111.79 $20,358.03 $20,955.72 $24,000.00 $24,084.79 $25,950.00 $1,950.00 EXPENSE TOTALS $16,506.28 $20,111.79 $20,358.03 $20,955.72 $24,000.00 $24,084.79 $25,950.00 $1,950.00 Fund 254 - Airport Fire Protection Service Totals REVENUE TOTALS $17,006.40 $20,316.71 $24,054.80 $27,813.43 $24,000.00 $27,711.79 $25,950.00 $1,950.00 EXPENSE TOTALS $16,506.28 $20,111.79 $20,358.03 $20,955.72 $24,000.00 $24,084.79 $25,950.00 $1,950.00 Fund 254 - Airport Fire Protection Service Totals $500.12 $204.92 $3,696.77 $6,857.71 $0.00 $3,627.00 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:15 AM Page 1 of 29 N O N v W Q 0 rn 0 C Cn O 7 •u,rj, goDZAH- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 260 - Woodland Acres Street Light Sery REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 5,838.89 5,783.97 6,186.66 7,273.17 7,260.00 7,668.72 7,600.00 340.00 311.200 Personal Property Tax 60.56 60.33 60.43 65.74 65.00 30.88 30.00 (35.00) Property Tax Totals $5,899.45 $5,844.30 $6,247.09 $7,338.91 $7,325.00 $7,699.60 $7,630.00 $305.00 Penalties & Interest Tax 319.100 Penalties & Interest .01 .00 .00 .00 .00 .00 .00 .00 Penalties & Interest Tax Totals $0.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Interest Earnings 361.100 Interest Earnings 361.300 Change in Fair Market Value Interest Earnings Totals Department 000 - Fund Revenues Totals REVENUE TOTALS 286.38 616.76 830.85 1,016.47 .00 649.14 .00 .00 (1,596.55) (376.58) 588.10 456.36 .00 161.61 .00 .00 ($1,310.17) $240.18 $1,418.95 $1,472.83 $0.00 $810.75 $0.00 $0.00 $4,589.29 $6,084.48 $7,666.04 $8,811.74 $7,325.00 $8,510.35 $7,630.00 $305.00 $4,589.29 $6,084.48 $7,666.04 $8,811.74 $7,325.00 $8,510.35 $7,630.00 $305.00 EXPENSE Department 230 - Woodland Acres Street Lights Support Goods & Services 450.222 General Liablity Insurance Coverage 106.00 107.00 119.00 125.00 75.00 113.00 125.00 50.00 450.224 Insurance Coverage Discounts (30.00) (31.00) (24.00) (6.00) .00 .00 .00 .00 450.320 Bad Debt Expense .00 .04 .00 6.00 .00 .00 .00 .00 450.350 Electricity 5,547.02 5,583.85 5,773.12 6,405.80 7,250.00 4,379.41 7,505.00 255.00 Support Goods & Services Totals $5,623.02 $5,659.89 $5,868.12 $6,530.80 $7,325.00 $4,492.41 $7,630.00 $305.00 Department 230 - Woodland Acres Street Lights Totals $5,623.02 $5,659.89 $5,868.12 $6,530.80 $7,325.00 $4,492.41 $7,630.00 $305.00 EXPENSE TOTALS $5,623.02 $5,659.89 $5,868.12 $6,530.80 $7,325.00 $4,492.41 $7,630.00 $305.00 Fund 260 - Woodland Acres Street Light Sery Totals REVENUE TOTALS $4,589.29 $6,084.48 $7,666.04 $8,811.74 $7,325.00 $8,510.35 $7,630.00 $305.00 EXPENSE TOTALS $5,623.02 $5,659.89 $5,868.12 $6,530.80 $7,325.00 $4,492.41 $7,630.00 $305.00 Fund 260 - Woodland Acres Street Light Sery Totals ($1,033.73) $424.59 $1,797.92 $2,280.94 $0.00 $4,017.94 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:15 AM Page 2 of 29 N O N v W Q 0 C 0 C Cn O 7 •u,rj, goDZAH- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 261 - Trinity Islands Street Light Ser REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 1,921.55 1,988.42 2,108.87 2,525.76 2,500.00 2,612.09 2,600.00 100.00 311.200 Personal Property Tax .00 .00 1.53 .00 .00 .63 .00 .00 Property Tax Totals $1,921.55 $1,988.42 $2,110.40 $2,525.76 $2,500.00 $2,612.72 $2,600.00 $100.00 Interest Earnings 361.100 Interest Earnings 405.49 880.13 1,184.20 1,441.66 .00 903.40 .00 .00 361.300 Change in Fair Market Value (2,259.51) (556.88) 818.05 657.42 .00 221.90 .00 .00 Interest Earnings Totals ($1,854.02) $323.25 $2,002.25 $2,099.08 $0.00 $1,125.30 $0.00 $0.00 Department 000 - Fund Revenues Totals $67.53 $2,311.67 $4,112.65 $4,624.84 $2,500.00 $3,738.02 $2,600.00 $100.00 REVENUE TOTALS $67.53 $2,311.67 $4,112.65 $4,624.84 $2,500.00 $3,738.02 $2,600.00 $100.00 EXPENSE Department 261 - Trinity Island Lighting Support Goods & Services 450.222 General Liablity Insurance Coverage 102.00 102.00 116.00 120.00 100.00 103.00 125.00 25.00 450.224 Insurance Coverage Discounts (28.00) (29.00) (24.00) (6.00) .00 .00 .00 .00 450.320 Bad Debt Expense .00 .00 .00 1.20 .00 .00 .00 .00 450.350 Electricity 1,431.51 1,322.46 1,328.24 1,460.28 2,400.00 877.70 2,475.00 75.00 Support Goods & Services Totals $1,505.51 $1,395.46 $1,420.24 $1,575.48 $2,500.00 $980.70 $2,600.00 $100.00 Department 261 - Trinity Island Lighting Totals $1,505.51 $1,395.46 $1,420.24 $1,575.48 $2,500.00 $980.70 $2,600.00 $100.00 EXPENSE TOTALS $1,505.51 $1,395.46 $1,420.24 $1,575.48 $2,500.00 $980.70 $2,600.00 $100.00 Fund 261 - Trinity Islands Street Light Ser Totals REVENUE TOTALS $67.53 $2,311.67 $4,112.65 $4,624.84 $2,500.00 $3,738.02 $2,600.00 $100.00 EXPENSE TOTALS $1,505.51 $1,395.46 $1,420.24 $1,575.48 $2,500.00 $980.70 $2,600.00 $100.00 Fund 261 - Trinity Islands Street Light Ser Totals ($1,437.98) $916.21 $2,692.41 $3,049.36 $0.00 $2,757.32 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:15 AM Page 3 of 29 N O N v W Q 0 rn 0 C Cn O 7 g01)IAH- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 273 - Opioid Class Action Settlement REVENUE Department 000 - Fund Revenues Federal Shared Revenue 332.111 Distributors - Opioid Lawsuit Settlement 6,710.74 7,052.66 10,938.02 8,827.40 7,052.00 8,827.40 7,052.00 .00 332.112 Janssen - Opioid Lawsuit Settlement .00 27,707.65 282.03 .00 .00 .00 .00 .00 332.113 Allergan - Opioid Lawsuit Settlement .00 .00 2,277.55 2,279.05 2,279.00 2,279.05 2,278.00 (1.00) 332.114 Teva - Opioid Lawsuit Settlement .00 .00 2,058.34 2,059.88 2,058.00 2,059.88 2,058.00 .00 332.115 Walgreens - Opioid Lawsuit Settlement .00 .00 4,933.60 1,961.67 .00 .00 .00 .00 332.116 Walmart - Opioid Lawsuit Settlement .00 .00 20,058.74 .00 .00 .00 .00 .00 332.117 CVS - Opioid Lawsuit Settlement .00 .00 2,533.12 2,019.53 2,020.00 4,035.86 2,020.00 .00 332.118 McKinsey - Opioid Lawsuit Settlement .00 .00 .00 10,401.90 .00 .00 .00 .00 Federal Shared Revenue Totals $6,710.74 $34,760.31 $43,081.40 $27,549.43 $13,409.00 $17,202.19 $13,408.00 ($1.00) Interest Earnings 361.100 Interest Earnings 8.29 861.98 2,266.99 4,655.41 .00 1,958.12 .00 .00 361.300 Change in Fair Market Value (62.81) 372.04 1,380.63 2,008.23 .00 563.89 .00 .00 Interest Earnings Totals ($54.52) $1,234.02 $3,647.62 $6,663.64 $0.00 $2,522.01 $0.00 $0.00 Department 000 - Fund Revenues Totals $6,656.22 $35,994.33 $46,729.02 $34,213.07 $13,409.00 $19,724.20 $13,408.00 ($1.00) REVENUE TOTALS $6,656.22 $35,994.33 $46,729.02 $34,213.07 $13,409.00 $19,724.20 $13,408.00 ($1.00) EXPENSE Department 281 - Opioid Class Action Contributions 448.353 Kodiak Reentry Inc .00 .00 .00 .00 .00 20,000.00 .00 .00 448.361 Kodiak Area Mentor Program .00 .00 .00 .00 .00 14,095.00 .00 .00 448.382 Brother Francis Shelter .00 .00 .00 .00 .00 20,000.00 .00 .00 448.395 Kodiak Community Health Center .00 .00 .00 .00 .00 25,000.00 .00 .00 Contributions Totals $0.00 $0.00 $0.00 $0.00 $0.00 $79,095.00 $0.00 $0.00 Capital Projects 452.180 Contingency .00 .00 .00 .00 13,409.00 .00 13,408.00 (1.00) Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $13,409.00 $0.00 $13,408.00 ($1.00) Department 281 - Opioid Class Action Totals $0.00 $0.00 $0.00 $0.00 $13,409.00 $79,095.00 $13,408.00 ($1.00) EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $13,409.00 $79,095.00 $13,408.00 ($1.00) Fund 273 - Opioid Class Action Settlement Totals REVENUE TOTALS $6,656.22 $35,994.33 $46,729.02 $34,213.07 $13,409.00 $19,724.20 $13,408.00 ($1.00) EXPENSE TOTALS $0.00 $0.00 $0.00 $0.00 $13,409.00 $79,095.00 $13,408.00 ($1.00) Fund 273 - Opioid Class Action Settlement Totals $6,656.22 $35,994.33 $46,729.02 $34,213.07 $0.00 ($59,370.80) $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:15 AM Page 4 of 29 N O N v W Q 0 rn 0 C Cn O 7 •"' , �' goDZAH- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 276 - Facilities Fund REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 557,545.56 1,076,846.23 1,473,228.67 1,712,768.77 1,610,000.00 1,019,007.12 .00 (1,610,000.00) 361.300 Change in Fair Market Value (2,665,937.81) (650,730.56) 1,012,167.85 790,460.91 .00 249,095.66 .00 .00 Interest Earnings Totals ($2,108,392.25) $426,115.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,268,102.78 $0.00 ($1,610,000.06) Operating Transfers In 391.300 Debt Service .00 2,213,366.00 .00 .00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $2,213,366.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals ($2,108,392.25) $2,639,481.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,268,102.78 $0.00 ($1,610,000.00) REVENUE TOTALS ($2,108,392.25) $2,639,481.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,268,102.78 $0.00 ($1,610,000.00) EXPENSE Department 286 - Facilities Support Goods & Services 450.450 Contingencies .00 .00 .00 .00 241,500.00 .00 .00 (241,500.00) Support Goods & Services Totals $0.00 $0.00 $0.00 $0.00 $241,500.00 $0.00 $0.00 ($241,500.00) Operating Transfers Out 494.220 Building & Grounds 5,000.00 .00 5,000.00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects 539,389.00 .00 845,000.00 1,220,000.00 1,368,500.00 .00 .00 (1,368,500.00) Operating Transfers Out Totals $544,389.00 $0.00 $850,000.00 $1,220,000.00 $1,368,500.00 $0.00 $0.00 ($1,368,500.00) Department 286 - Facilities Totals $544,389.00 $0.00 $850,000.00 $1,220,000.00 $1,610,000.00 $0.00 $0.00 ($1,610,000.00) EXPENSE TOTALS $544,389.00 $0.00 $850,000.00 $1,220,000.00 $1,610,000.00 $0.00 $0.00 ($1,610,000.00) Fund 276 - Facilities Fund Totals REVENUE TOTALS ($2,108,392.25) $2,639,481.67 $2,485,396.52 $2,503,229.68 $1,610,000.00 $1,268,102.78 $0.00 ($1,610,000.00) EXPENSE TOTALS $544,389.00 $0.00 $850,000.00 $1,220,000.00 $1,610,000.00 $0.00 $0.00 ($1,610,000.00) Fund 276 - Facilities Fund Totals ($2,652,781.25) $2,639,481.67 $1,635,396.52 $1,283,229.68 $0.00 $1,268,102.78 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:15 AM Page 5 of 29 N O N v W Q 0 rn 0 C to to O 7 g01)IAg ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 277 - Tourism Development REVENUE Department 000 - Fund Revenues Sales Taxes 317.100 Bed Tax Revenues .00 .00 .00 400.00 .00 .00 .00 .00 317.110 Bed Tax Revenue - On Road System 80,538.75 89,156.87 79,122.81 83,791.73 80,000.00 60,967.19 80,000.00 .00 317.120 Bed Tax Revenue - Off Road System 20,907.97 32,859.37 20,086.88 21,073.49 20,000.00 16,241.81 25,000.00 5,000.00 Sales Taxes Tot3/5 $101,446.72 $122,016.24 $99,209.69 $105,265.22 $100,000.00 $77,209.00 $105,000.00 $5,000.00 Interest Earnings 361.100 Interest Earnings 1,019.68 2,601.71 4,122.72 5,379.13 .00 3,058.26 .00 .00 361.300 Change in Fair Market Value (5,745.13) (1,057.76) 3,051.36 2,476.11 .00 740.58 .00 .00 Interest Earnings Totals ($4,725.45) $1,543.95 $7,174.08 $7,855.24 $0.00 $3,798.84 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 20,200.00 .00 .00 (20,200.00) Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $20,200.00 $0.00 $0.00 ($20,200.00) Department 000 - Fund Revenues Totals $96,721.27 $123,560.19 $106,383.77 $113,120.46 $120,200.00 $81,007.84 $105,000.00 ($15,200.00) REVENUE TOTALS $96,721.27 $123,560.19 $106,383.77 $113,120.46 $120,200.00 $81,007.84 $105,000.00 ($15,200.00) EXPENSE Department 287 -Tourism Development Personnel Services 410.110 Salaries .00 14,448.84 6,812.98 .00 .00 .00 .00 .00 410.120 Temporary Help .00 5,703.23 .00 .00 .00 .00 .00 .00 410.130 Overtime .00 264.67 .00 .00 .00 .00 .00 .00 420.110 Unemployment Taxes .00 1.48 .85 .00 .00 .00 .00 .00 420.120 FICA Taxes .00 1,520.29 499.04 .00 .00 .00 .00 .00 420.130 Group Insurance .00 3,802.96 2,847.91 .00 .00 .00 .00 .00 420.140 Retirement .00 4,082.23 1,487.96 .00 .00 .00 .00 .00 420.150 Workers Compensation .00 65.30 21.72 .00 .00 .00 .00 .00 Personnel Services Totals $0.00 $29,889.00 $11,670.46 $0.00 $0.00 $0.00 $0.00 $0.00 Professional Services 430.140 Contracted Services .00 .00 .00 .00 .00 .00 3,500.00 3,500.00 Professional Services Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3,500.00 $3,500.00 Contributions 448.364 Kodiak Convention Bureau 75,000.00 75,000.00 75,000.00 75,000.00 75,000.00 56,250.00 75,000.00 .00 Contributions Totals $75,000.00 $75,000.00 $75,000.00 $75,000.00 $75,000.00 $56,250.00 $75,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 104.26 .00 .00 .00 .00 .00 .00 .00 450.222 General Liablity Insurance Coverage 177.00 193.00 216.00 339.00 200.00 419.00 400.00 200.00 450.224 Insurance Coverage Discounts (53.00) (56.00) (43.00) (16.00) .00 .00 .00 .00 450.230 Advertising / Hearings .00 169.00 .00 .00 .00 .00 .00 .00 450.290 Recruit/ Relocation .00 620.84 .00 .00 .00 .00 .00 .00 Run by Dora Cross on 03/06/2026 09:50:15 AM Page 6 of 29 N O N v W Q 0 C 0 C Cn O 7 g01)IAg ISLAND B aR a UGH oil: Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 277 - Tourism Development EXPENSE Department 287 -Tourism Development Support Goods & Services 450.450 Contingencies .00 .00 .00 .00 25,000.00 .00 6,100.00 (18,900.00) Support Goods & Services Totals $228.26 $926.84 $173.00 $323.00 $25,200.00 $419.00 $6,500.00 ($18,700.00) Operating Transfers Out 494.555 KFRC .00 .00 .00 45,000.00 20,000.00 .00 20,000.00 .00 Operating Transfers Out Totals $0.00 $0.00 $0.00 $45,000.00 $20,000.00 $0.00 $20,000.00 $0.00 Department 287 - Tourism Development Totals $75,228.26 $105,815.84 $86,843.46 $120,323.00 $120,200.00 $56,669.00 $105,000.00 ($15,200.00) EXPENSE TOTALS $75,228.26 $105,815.84 $86,843.46 $120,323.00 $120,200.00 $56,669.00 $105,000.00 ($15,200.00) Fund 277 -Tourism Development Totals REVENUE TOTALS $96,721.27 $123,560.19 $106,383.77 $113,120.46 $120,200.00 $81,007.84 $105,000.00 ($15,200.00) EXPENSE TOTALS $75,228.26 $105,815.84 $86,843.46 $120,323.00 $120,200.00 $56,669.00 $105,000.00 ($15,200.00) Fund 277 - Tourism Development Totals $21,493.01 $17,744.35 $19,540.31 ($7,202.54) $0.00 $24,338.84 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:15 AM Page 7 of 29 N O N v W Q _0 in n C Cn Cn O 7 Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 278 - Commercial Passenger Vessel REVENUE Department 000 - Fund Revenues Federal Shared Revenue 335.181 Commercial Passenger Vessel Fiscal Recovery 54,220.00 .00 .00 .00 .00 .00 .00 .00 Federal Shared Revenue Totals $54,220.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.180 Commercial Passenger Vessel Tax .00 6,745.00 20,112.50 40,235.00 20,000.00 .00 20,000.00 .00 State Shared Revenues Totals $0.00 $6,745.00 $20,112.50 $40,235.00 $20,000.00 $0.00 $20,000.00 $0.00 Interest Earnings 361.100 Interest Earnings 1,552.76 1,412.66 2,310.98 3,806.58 .00 2,944.08 .00 .00 361.300 Change in Fair Market Value (9,225.61) (850.22) 1,426.63 1,605.76 .00 719.67 .00 .00 Interest Earnings Totals ($7,672.85) $562.44 $3,737.61 $5,412.34 $0.00 $3,663.75 $0.00 $0.00 Department 000 - Fund Revenues Totals $46,547.15 $7,307.44 $23,850.11 $45,647.34 $20,000.00 $3,663.75 $20,000.00 $0.00 REVENUE TOTALS $46,547.15 $7,307.44 $23,850.11 $45,647.34 $20,000.00 $3,663.75 $20,000.00 $0.00 EXPENSE Department 288 - Passenger Vessels Professional Services 430.140 Contracted Services 153,000.00 .00 .00 .00 .00 .00 .00 .00 Professional Services Totals $153,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 100.00 100.00 .00 .00 .00 .00 .00 .00 450.224 Insurance Coverage Discounts (28.00) (29.00) .00 .00 .00 .00 .00 .00 450.450 Contingencies .00 .00 .00 .00 20,000.00 .00 20,000.00 .00 Support Goods & Services Totals $72.00 $71.00 $0.00 $0.00 $20,000.00 $0.00 $20,000.00 $0.00 Department 288 - Passenger Vessels Totals $153,072.00 $71.00 $0.00 $0.00 $20,000.00 $0.00 $20,000.00 $0.00 EXPENSE TOTALS $153,072.00 $71.00 $0.00 $0.00 $20,000.00 $0.00 $20,000.00 $0.00 Fund 278 -Commercial Passenger Vessel Totals REVENUE TOTALS $46,547.15 $7,307.44 $23,850.11 $45,647.34 $20,000.00 $3,663.75 $20,000.00 $0.00 EXPENSE TOTALS $153,072.00 $71.00 $0.00 $0.00 $20,000.00 $0.00 $20,000.00 $0.00 Fund 278 -Commercial Passenger Vessel Totals ($106,524.85) $7,236.44 $23,850.11 $45,647.34 $0.00 $3,663.75 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:15 AM Page 8 of 29 N O N v W Q 0 C 0 C to O 7 •u,rj, goDZAH- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 300 - Debt Service REVENUE Department 000 - Fund Revenues Property Tax 311.100 Real Property Tax 2,163,273.96 1,843,933.33 383,541.11 412,113.64 .00 (150.03) .00 .00 311.200 Personal Property Tax 252,103.01 217,284.06 40,803.03 41,893.86 .00 .00 .00 .00 Property Tax Totals $2,415,376.97 $2,061,217.39 $424,344.14 $454,007.50 $0.00 ($150.03) $0.00 $0.00 Non Ad Valorem Taxes 313.110 Motor Vehicle Tax 458,703.72 720,866.92 729,334.60 732,912.48 720,000.00 367,346.80 720,000.00 .00 Non Ad Valorem Taxes Totals $458,703.72 $720,866.92 $729,334.60 $732,912.48 $720,000.00 $367,346.80 $720,000.00 $0.00 State Shared Revenues 335.200 School Debt Reimbursement- Current 5,146,233.00 5,151,361.00 5,148,528.00 5,145,948.00 3,186,464.00 2,754,125.00 2,707,074.00 (479,390.00) 335.210 School Debt Reimbursement - Prior Years 9,064,279.00 .00 .00 .00 .00 .00 .00 .00 State Shared Revenues Totals $14,210,512.00 $5,151,361.00 $5,148,528.00 $5,145,948.00 $3,186,464.00 $2,754,125.00 $2,707,074.00 ($479,390.00) Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 34,620.00 .00 .00 (34,620.00) Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $34,620.00 $0.00 $0.00 ($34,620.00) Operating Transfers In 391.100 General Fund 2,303,196.00 .00 995,618.00 1,186,827.00 2,226,778.00 .00 .00 (2,226,778.00) Operating Transfers In Totals $2,303,196.00 $0.00 $995,618.00 $1,186,827.00 $2,226,778.00 $0.00 $0.00 ($2,226,778.00) Proceeds of Long Term Debt 393.515 Proceeds - 2011 Bond .00 .00 .00 3,855,000.00 .00 .00 .00 .00 393.600 Premium on Bonds .00 .00 .00 343,517.00 .00 .00 .00 .00 Proceeds of Long Term Debt Totals $0.00 $0.00 $0.00 $4,198,517.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $19,387,788.69 $7,933,445.31 $7,297,824.74 $11,718,211.98 $6,167,862.00 $3,121,321.77 $3,427,074.00 ($2,740,788.00) REVENUE TOTALS $19,387,788.69 $7,933,445.31 $7,297,824.74 $11,718,211.98 $6,167,862.00 $3,121,321.77 $3,427,074.00 ($2,740,788.00) EXPENSE Department 165 - General Administration Support Goods & Services 450.320 Bad Debt Expense 1.92 1.52 .02 .32 .00 .00 .00 .00 Support Goods & Services Totals $1.92 $1.52 $0.02 $0.32 $0.00 $0.00 $0.00 $0.00 Department 165 - General Administration Totals $1.92 $1.52 $0.02 $0.32 $0.00 $0.00 $0.00 $0.00 Department 300 - Debt Service - School Professional Services 430.130 Consultants 6,300.00 3,150.00 3,150.00 650.00 9,450.00 5,045.00 3,150.00 (6,300.00) Professional Services TOtais $6,300.00 $3,150.00 $3,150.00 $650.00 $9,450.00 $5,045.00 $3,150.00 ($6,300.00) Support Goods & Services 450.320 Bad Debt Expense 450.327 Fines 450.505 Bond Issuance Fee 688.35 7.62 .76 708.62 .00 .00 .00 .00 .00 .00 .00 .00 .00 513.51 .00 .00 .00 .00 .00 73,841.18 .00 .00 .00 .00 Support Goods & Services Totals $688.35 $7.62 $0.76 $74,549.80 $0.00 $513.51 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:15 AM Page 9 of 29 N O N v W Q _U in n C Cn O 7 Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 300 - Debt Service EXPENSE Department 300 - Debt Service - School Debt Service - Principal 475.239 2011 Bond Issue 330,000.00 340,000.00 355,000.00 4,519,995.00 395,000.00 395,000.00 410,000.00 15,000.00 475.241 2012A Refunding Bond Issue 545,000.00 .00 .00 .00 .00 .00 .00 .00 475.242 2012B Refunding Bond Issue 665,000.00 .00 .00 .00 .00 .00 .00 .00 475.243 GO 2013 - Principal 1,245,000.00 1,280,000.00 1,325,000.00 1,330,000.00 1,340,000.00 1,340,000.00 1,355,000.00 15,000.00 475.245 2014 GO Bond 1,220,000.00 1,255,000.00 1,310,000.00 1,360,000.00 1,410,000.00 1,410,000.00 1,420,000.00 10,000.00 475.246 2015 GO HS Bond 240,000.00 250,000.00 265,000.00 275,000.00 245,000.00 245,000.00 285,000.00 40,000.00 475.247 2015 GO R & R Bond 180,000.00 190,000.00 200,000.00 210,000.00 220,000.00 220,000.00 .00 (220,000.00) 475.248 2016 GO HS Bond 80,000.00 80,000.00 85,000.00 90,000.00 95,000.00 95,000.00 100,000.00 5,000.00 475.249 2016 GO R & R Bond 540,000.00 570,000.00 595,000.00 630,000.00 660,000.00 660,000.00 .00 (660,000.00) 475.252 2016 GO Series 3 - Principal 450,000.00 470,000.00 495,000.00 520,000.00 550,000.00 550,000.00 575,000.00 25,000.00 475.253 2018 AMBBA DL - HS Reno Principal 50,000.00 55,000.00 55,000.00 55,000.00 55,000.00 55,000.00 60,000.00 5,000.00 475.254 GO 2020 One Series A - Principal 25,000.00 30,000.00 30,000.00 30,000.00 35,000.00 35,000.00 35,000.00 .00 475.255 GO 2020 One Series B - Principal 145,000.00 155,000.00 160,000.00 170,000.00 180,000.00 180,000.00 190,000.00 10,000.00 475.256 GO 2012 Two Refunding Bond - Principal 125,000.00 1,360,000.00 1,365,000.00 1,375,000.00 .00 .00 .00 .00 Debt Service - Principal Totals $5,840,000.00 $6,035,000.00 $6,240,000.00 $10,564,995.00 $5,185,000.00 $5,185,000.00 $4,430,000.00 ($755,000.00) Debt Service - Interest 476.239 2011 Bond Issue 186,770.83 178,500.00 161,125.00 142,875.00 123,625.00 66,750.00 103,500.00 (20,125.00) 476.241 2012A Refunding Bond Issue 1,010.00 .00 .00 .00 .00 .00 .00 .00 476.242 2012B Refunding Bond Issue 23,190.00 .00 .00 .00 .00 .00 .00 .00 476.243 GO 2013 -Interest 284,205.99 253,536.65 209,738.73 202,162.16 190,606.00 98,760.23 175,684.00 (14,922.00) 476.245 2014 GO Bond Issue 425,542.20 386,971.53 335,497.61 281,071.36 238,236.00 122,755.68 222,568.00 (15,668.00) 476.246 2015 GO HS Bond 254,212.50 241,962.50 229,087.50 215,587.50 215,002.00 124,752.08 173,375.00 (41,627.00) 476.247 2015 GO R & R Bond 45,500.00 36,250.00 26,500.00 16,250.00 5,500.00 5,500.00 .00 (5,500.00) 476.248 2016 GO HS Bond -Interest 54,668.76 50,668.76 46,543.76 42,168.76 37,544.00 37,543.76 34,169.00 (3,375.00) 476.249 2016 GO R & R Bond -Interest 136,250.00 108,500.00 79,375.00 48,750.00 16,500.00 16,500.00 .00 (16,500.00) 476.252 2016 GO Series 3 -Interest 169,750.00 149,000.00 124,875.00 99,500.00 72,750.00 43,250.00 44,625.00 (28,125.00) 476.253 2018 AMBBA DL - HS Reno Interest 12,571.50 11,075.00 9,496.50 7,898.75 6,274.00 3,546.50 4,551.00 (1,723.00) 476.254 GO 2020 One Series A -Interest 16,625.00 15,250.00 13,750.00 12,250.00 10,625.00 5,750.00 8,875.00 (1,750.00) 476.255 GO 2020 One Series B - Interest 89,125.00 81,625.00 73,750.00 65,500.00 56,750.00 30,625.00 47,500.00 (9,250.00) 476.256 GO 2012 Two Refunding Bond - Interest 19,602.26 17,976.86 12,620.98 4,798.75 .00 .00 .00 .00 Debt Service -Interest Totals $1,719,024.04 $1,531,316.30 $1,322,360.08 $1,138,812.28 $973,412.00 $555,733.25 $814,847.00 ($158,565.00) Operating Transfers Out 494.100 General Fund .00 5,879,272.00 .00 .00 .00 .00 .00 .00 494.276 Facilities Fund .00 2,213,366.00 .00 .00 .00 .00 .00 .00 494.469 Renewal & Replacement Projects .00 4,047,302.00 .00 .00 .00 .00 .00 .00 Operating Transfers Out Totals $0.00 $12,139,940.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Department 300 - Debt Service - School Totals $7,566,012.39 $19,709,413.92 $7,565,510.84 $11,779,007.08 $6,167,862.00 $5,746,291.76 $5,247,997.00 ($919,865.00) Run by Dora Cross on 03/06/2026 09:50:15 AM Page 10 of 29 N O N v W Q 0 C 0 C Cn O 7 g01)IAH- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 300 - Debt Service EXPENSE TOTALS $7,566,014.31 $19,709,415.44 $7,565,510.86 $11,779,007.40 $6,167,862.00 $5,746,291.76 $5,247,997.00 ($919,865.00) Fund 300 - Debt Service Totals REVENUE TOTALS $19,387,788.69 $7,933,445.31 $7,297,824.74 $11,718,211.98 $6,167,862.00 $3,121,321.77 $3,427,074.00 ($2,740,788.00) EXPENSE TOTALS $7,566,014.31 $19,709,415.44 $7,565,510.86 $11,779,007.40 $6,167,862.00 $5,746,291.76 $5,247,997.00 ($919,865.00) Fund 300 - Debt Service Totals $11,821,774.38 ($11,775,970.13) ($267,686.12) ($60,795.42) $0.00 ($2,624,969.99) ($1,820,923.00) ($1,820,923.00) Run by Dora Cross on 03/06/2026 09:50:15 AM Page 11 of 29 N O N v W Q 0 C 0 C to In O 7 N m C) rn O 0 W •u,rj, goDZAH- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 530 - Solid Waste Disposal Fund REVENUE Department 000 - Fund Revenues Penalties & Interest Tax 319.100 Penalties & Interest 9,704.23 3,156.19 7,535.68 17,518.73 3,000.00 13,310.01 15,000.00 12,000.00 Penalties & Interest Tax Totals $9,704.23 $3,156.19 $7,535.68 $17,518.73 $3,000.00 $13,310.01 $15,000.00 $12,000.00 Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 221,245.63 .00 .00 .00 .00 Federal Grants Totals $0.00 $0.00 $0.00 $221,245.63 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.190 PERS on Behalf Payment (30,723.51) 18,908.60 20,665.99 67,230.82 41,608.00 23,894.83 64,800.00 23,192.00 State Shared Revenues Totals ($30,723.51) $18,908.60 $20,665.99 $67,230.82 $41,608.00 $23,894.83 $64,800.00 $23,192.00 Charges for Services 340.160 Dump Fee - Customer 582,392.30 595,521.45 601,246.46 620,062.35 630,000.00 433,043.50 620,000.00 (10,000.00) 340.170 Dump Fee - Alaska Waste 3,112,621.45 3,050,213.75 3,066,302.95 2,983,123.10 3,150,000.00 2,056,396.00 3,000,000.00 (150,000.00) 340.171 Dump Fee - USCG 352,524.30 341,289.60 337,968.10 354,703.35 367,500.00 286,152.00 375,000.00 7,500.00 340.172 Waste Screenings 23,170.20 21,133.50 20,961.95 22,546.05 25,200.00 12,964.00 20,000.00 (5,200.00) 340.173 Metals 58,283.20 75,558.65 76,157.25 88,590.03 78,750.00 53,640.00 90,000.00 11,250.00 Charges for Services Totals $4,128,991.45 $4,083,716.95 $4,102,636.71 $4,069,024.88 $4,251,450.00 $2,842,195.50 $4,105,000.00 ($146,450.00) Interest Earnings 361.100 Interest Earnings 93,270.82 144,237.45 34,696.37 36,318.22 35,000.00 27,449.67 10,000.00 (25,000.00) 361.110 Gain / Loss on Sale .00 6,100.00 9,456.00 .00 .00 .00 .00 .00 361.300 Change in Fair Market Value (502,336.90) (170,654.39) 15,976.83 14,236.92 .00 4,693.75 .00 .00 Interest Earnings Totals ($409,066.08) ($20,316.94) $60,129.20 $50,555.14 $35,000.00 $32,143.42 $10,000.00 ($25,000.00) Miscellaneous - Classified 380.170 Other 1,720.08 4,729.28 758.37 .00 .00 .00 .00 .00 380.220 Recycle Metals 32,783.49 36,333.01 58,287.63 48,967.65 50,000.00 10,178.76 45,000.00 (5,000.00) 380.224 Recycling Rebate 391.51 117.00 .00 .00 .00 868.44 .00 .00 Miscellaneous - Classified Totals $34,895.08 $41,179.29 $59,046.00 $48,967.65 $50,000.00 $11,047.20 $45,000.00 ($5,000.00) Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 .00 .00 73,134.00 73,134.00 Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $73,134.00 $73,134.00 Operating Transfers In 391.490 Capital Projects - Solid Waste Collection & Disposal 26,478.00 .00 .00 1,417,460.30 .00 .00 .00 .00 Operating Transfers In Totals $26,478.00 $0.00 $0.00 $1,417,460.30 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $3,760,279.17 $4,126,644.09 $4,250,013.58 $5,892,003.15 $4,381,058.00 $2,922,590.96 $4,312,934.00 ($68,124.00) REVENUE TOTALS $3,760,279.17 $4,126,644.09 $4,250,013.58 $5,892,003.15 $4,381,058.00 $2,922,590.96 $4,312,934.00 ($68,124.00) Run by Dora Cross on 03/06/2026 09:50:16 AM Page 12 of 29 N O N v W Q 0 rn 0 C to O 7 g01)IAg ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Personnel Services 410.110 Salaries 523,901.24 531,811.44 544,113.08 599,678.24 637,316.00 387,671.62 579,472.00 (57,844.00) 410.120 Temporary Help 7,171.81 13,798.81 10,583.37 38,070.46 40,000.00 7,550.10 15,000.00 (25,000.00) 410.130 Overtime 9,029.90 10,859.17 7,426.74 8,304.86 20,000.00 4,258.94 10,000.00 (10,000.00) 410.140 Allocated Salaries 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 .00 410.152 Cell Phone Stipend 1,756.00 2,036.00 1,756.00 1,591.60 2,200.00 496.67 1,200.00 (1,000.00) 420.110 Unemployment Taxes 51.85 53.75 63.50 567.89 700.00 345.09 606.00 (94.00) 420.120 FICA Taxes 39,671.51 41,716.44 42,737.67 46,100.04 53,513.00 29,750.65 46,334.00 (7,179.00) 420.130 Group Insurance 179,328.65 168,284.72 177,908.95 184,972.37 201,477.00 124,027.21 205,800.00 4,323.00 420.140 Retirement 153,110.88 132,234.36 134,949.38 146,027.27 186,218.00 95,490.88 175,899.00 (10,319.00) 420.150 Workers Compensation 22,227.60 21,326.77 23,130.62 30,401.34 31,408.00 6,470.55 17,433.00 (13,975.00) Personnel Services Totals $961,249.44 $947,121.46 $967,669.31 $1,080,714.07 $1,197,832.00 $681,061.71 $1,076,744.00 ($121,088.00) Employee Benefits 420.145 OPEB & Pension Expense (242,644.00) .00 .00 45,328.72 .00 .00 .00 .00 Employee Benefits Totals ($242,644.00) $0.00 $0.00 $45,328.72 $0.00 $0.00 $0.00 $0.00 Professional Services 430.130 Consultants 26,186.63 12,336.17 31,430.59 .00 75,000.00 .00 .00 (75,000.00) 430.140 Contracted Services 133,437.00 111,883.92 115,586.52 168,028.05 75,000.00 100,507.69 150,000.00 75,000.00 430.144 Design Services 28,803.65 605.43 5,312.10 .00 50,000.00 .00 .00 (50,000.00) 430.145 Junk Removal Services .00 .00 .00 .00 5,000.00 .00 .00 (5,000.00) 430.146 Metals Processing 34,477.07 66,584.62 78,517.76 87,697.65 60,000.00 32,014.40 70,000.00 10,000.00 430.147 Litter Pickup 9,500.00 9,500.00 9,500.00 9,830.00 15,000.00 .00 10,000.00 (5,000.00) 430.164 Construction Services 4,108.13 .00 .00 7,000.00 25,000.00 27,361.15 .00 (25,000.00) Professional Services Totals $236,512.48 $200,910.14 $240,346.97 $272,555.70 $305,000.00 $159,883.24 $230,000.00 ($75,000.00) Legal Services 431.120 Legal Fees 580.00 1,040.00 1,166.00 5,243.00 7,500.00 897.00 2,000.00 (5,500.00) Legal Services Totals $580.00 $1,040.00 $1,166.00 $5,243.00 $7,500.00 $897.00 $2,000.00 ($5,500.00) Contributions 448.322 Senior Citizen Support 37,860.24 38,258.61 39,180.16 39,992.75 45,000.00 .00 45,000.00 .00 448.902 Donated Trash Disposal 144,778.49 131,676.85 137,846.20 188,999.80 140,000.00 119,012.00 140,000.00 .00 Contributions Totals $182,638.73 $169,935.46 $177,026.36 $228,992.55 $185,000.00 $119,012.00 $185,000.00 $0.00 Support Goods & Services 450.100 Office Supplies 53.01 .00 (199.62) 150.15 500.00 9.17 .00 (500.00) 450.110 Operating Supplies 55,546.60 68,065.56 56,935.05 53,334.45 70,000.00 27,831.79 70,000.00 .00 450.112 Hazardous Waste Material 11,246.24 1.26 1,844.62 53,725.53 70,000.00 24,613.03 50,000.00 (20,000.00, 450.120 Printing / Binding .00 227.90 .00 .00 500.00 .00 .00 (500.00) 450.130 Postage 325.87 394.32 452.59 442.05 500.00 253.08 500.00 .00 Run by Dora Cross on 03/06/2026 09:50:16 AM Page 13 of 29 N O N v W Q CD U C 0 C Cn O 7 N m 00 W O O W goDZAg ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Support Goods & Services 450.140 Dues / Books / Subscriptions 736.00 1,175.00 945.00 1,160.69 750.00 .00 1,000.00 250.00 450.170 Machinery/ Equipment <$5000 14,178.87 18,889.83 17,745.29 17,098.22 25,000.00 3,117.76 20,000.00 (5,000.00) 450.180 Equipment Rental 6,680.00 19,980.00 75,720.00 448.00 20,000.00 .00 .00 (20,000.00) 450.221 Property Insurance 3,076.00 3,782.00 3,914.00 4,497.00 7,000.00 3,928.57 4,500.00 (2,500.00) 450.222 General Liablity Insurance Coverage 4,869.42 6,315.00 3,914.00 6,156.00 8,000.00 7,564.00 8,000.00 .00 450.224 Insurance Coverage Discounts (2,930.00) (4,983.00) (1,917.00) (612.00) .00 .00 .00 .00 450.226 Mobile Equipment Insurance 7,585.83 5,310.00 5,952.81 6,911.00 .00 4,174.70 .00 .00 450.230 Advertising / Hearings 2,939.43 560.88 1,276.44 3,156.22 3,000.00 414.74 2,000.00 (1,000.00) 450.231 Outreach (SWAB/Public Education) 11,176.43 10,058.87 7,310.50 6,262.80 10,000.00 2,116.97 10,000.00 .00 450.270 Continuing Education 1,077.25 1,864.55 775.00 6,923.45 10,000.00 315.00 5,000.00 (5,000.00) 450.280 Staff Training 1,470.00 1,686.00 460.00 .00 5,000.00 .00 .00 (5,000.00) 450.290 Recruit/ Relocation .00 .00 22.64 174.86 .00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 .00 3,000.00 .00 .00 (3,000.00) 450.320 Bad Debt Expense .00 .00 21.90 .00 .00 .00 .00 .00 450.340 Telephone/Communications 625.63 1,157.03 1,170.64 1,189.08 2,000.00 791.33 1,500.00 (500.00) 450.350 Electricity 20,536.39 23,164.52 30,970.85 20,514.35 30,000.00 15,584.70 30,000.00 .00 450.360 Fuel- Heating 29,216.56 30,052.98 22,731.99 27,148.55 40,000.00 11,953.59 30,000.00 (10,000.00) 450.365 Fuel - Vehicle 26,297.42 26,239.56 26,865.35 27,471.16 30,000.00 15,924.62 30,000.00 .00 450.370 Water & Sewer .00 .00 .00 .00 15,000.00 .00 .00 (15,000.00) 450.380 Snow Removal / Sanding 8,407.40 10,000.00 5,218.60 225.00 10,000.00 .00 .00 (10,000.00) 450.430 Maint & Repairs 32,751.11 42,038.62 57,357.26 10,300.86 25,000.00 49,149.16 50,000.00 25,000.00 450.432 Baler Maint 59,838.88 51,517.80 42,068.15 65,020.90 75,000.00 1,722.95 60,000.00 (15,000.00) 450.435 Maint Agreements 4,799.40 7,452.05 16,519.13 5,309.13 25,000.00 5,455.13 6,000.00 (19,000.00) 450.440 Auto Maint & Repairs 997.81 798.87 6,398.99 2,914.25 10,000.00 1,336.35 3,000.00 (7,000.00) 450.442 Heavy Equip Maint & Repair .00 .00 .00 31,394.59 .00 27,501.03 30,000.00 30,000.00 450.450 Contingencies .00 .00 .00 .00 46,393.00 .00 .00 (46,393.00) 450.451 Licenses & Permits 9,000.00 9,755.00 9,980.00 10,220.00 10,000.00 9,990.00 10,000.00 .00 450.461 Safety Supplies 2,483.45 6,848.89 985.89 1,706.53 5,000.00 1,595.44 2,000.00 (3,000.00) 450.496 Credit Card Fees 1,476.48 1,929.86 2,165.29 2,322.96 3,000.00 1,579.60 2,000.00 (1,000.00) 450.510 Recycling Services 310,560.00 330,396.00 333,936.00 353,952.00 375,200.00 237,708.00 375,000.00 (200.00) 450.540 Clothing Allowance 4,115.13 4,931.44 3,280.61 3,739.72 4,200.00 1,969.21 4,200.00 .00 450.541 Protective Equipment .00 .00 .00 .00 2,500.00 .00 .00 (2,500.00) Support Goods & Services Totals $629,136.61 $679,610.79 $734,821.97 $723,257.50 $941,543.00 $456,599.92 $804,700.00 ($136,843.00) Equipment 466.220 Auto Liability Insurance 1,823.00 1,823.00 2,017.00 2,047.00 2,500.00 1,339.58 2,000.00 (500.00) Equipment Totals $1,823.00 $1,823.00 $2,017.00 $2,047.00 $2,500.00 $1,339.58 $2,000.00 ($500.00) Run by Dora Cross on 03/06/2026 09:50:16 AM Page 14 of 29 N O N v W Q CD 0 C 0 C to t_n O 7 g01)IAg ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 701 - Landfill Capita/ Outlay 470.100 Machinery / Equipment >$5000 5,176.00 50,693.81 14,455.53 (.46) 25,000.00 .00 .00 (25,000.00) Capital Outlay Totals $5,176.00 $50,693.81 $14,455.53 ($0.46) $25,000.00 $0.00 $0.00 ($25,000.00) Depreciation 472.020 Depr -Buildings 42,054.72 .00 42,055.86 42,055.08 42,055.00 .00 42,055.00 .00 472.030 Depr- Site Improvement 61,081.37 (32,176.61) 1,078,057.86 132,156.86 61,082.00 .00 61,082.00 .00 472.120 Depr-Machinery / Equipment 66,454.78 .00 121,823.91 143,661.36 66,455.00 .00 66,455.00 .00 Depreciation Totals $169,590.87 ($32,176.61) $1,241,937.63 $317,873.30 $169,592.00 $0.00 $169,592.00 $0.00 Debt Service - Interest 476.105 Loan -Interest 14,630.00 13,129.00 11,630.00 10,129.00 9,000.00 .00 7,500.00 (1,500.00) 476.277 Revenue Bond 2011 Three -Interest (38,723.25) (4,677.60) 11,242.60 (547.37) 19,875.00 13,125.00 6,750.00 (13,125.00) Debt Service - Interest Totals ($24,093.25) $8,451.40 $22,872.60 $9,581.63 $28,875.00 $13,125.00 $14,250.00 ($14,625.00) Operating Transfers Out 494.490 Capital Projects - Solid Waste Collection & Disposal 3,208,382.44 .00 .00 .00 .00 .00 .00 .00 494.492 Capital Projects - (Solid Waste Collection & Disposal) .00 .00 .00 372,068.01 .00 .00 .00 .00 Operating Transfers Out Totals $3,208,382.44 $0.00 $0.00 $372,068.01 $0.00 $0.00 $0.00 $0.00 Landfill Property Costs 450.395 Closure / Post -Closure 687,590.25 (377,580.00) 598,920.50 883,964.30 .00 .00 500,000.00 500,000.00 Landfill Property Costs Totals $687,590.25 ($377,580.00) $598,920.50 $883,964.30 $0.00 $0.00 $500,000.00 $500,000.00 Sub -Department 701 - Landfill Totals $5,815,942.57 $1,649,829.45 $4,001,233.87 $3,941,625.32 $2,862,842.00 $1,431,918.45 $2,984,286.00 $121,444.00 Sub -Department 702 - Leachate Plant Personnel Services 410,110 Salaries 202,784.32 203,385.44 214,661.99 228,880.46 186,988.00 107,990.49 229,167.00 42,179.00 410.120 Temporary Help 58.49 140.46 107.98 614.93 25,000.00 318.28 .00 (25,000.00) 410.130 Overtime 4,682.10 3,914.01 5,181.26 6,215.34 10,000.00 4,310.02 6,000.00 (4,000.00) 410.152 Cell Phone Stipend 2,586.00 2,796.00 2,796.00 2,310.95 3,000.00 1,300.00 1,200.00 (1,800.00) 420,110 Unemployment Taxes 20.17 20.51 26.05 220.59 225.00 105.75 236.00 11.00 420.120 FICA Taxes 15,183.84 15,289.32 16,362.38 16,953.99 17,212.00 8,327.19 18,082.00 870.00 420.130 Group Insurance 66,613.75 63,824.21 67,770.48 72,250.32 65,754.00 38,511.40 88,200.00 22,446.00 420.140 Retirement 57,790.45 50,280.62 50,072.00 57,691.44 55,807.00 24,190.44 70,174.00 14,367.00 420.150 Workers Compensation 8,234.43 7,618.21 8,276.21 10,908.45 10,102.00 1,824.68 6,803.00 (3,299.00) Personnel Services Totals $357,953.55 $347,268.78 $365,254.35 $396,046.47 $374,088.00 $186,878.25 $419,862.00 $45,774.00 Employee Benefits 420.145 OPEB & Pension Expense .00 .00 .00 16,538.01 .00 .00 .00 .00 Employee Benefits Totals $0.00 $0.00 $0.00 $16,538.01 $0.00 $0.00 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:16 AM Page 15 of 29 N O N v W Q U rn 0 C Cn O 7 ."•$, goDLAg ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 702 - Leachate Plant Professional Services 430.130 Consultants 13,319.50 29,067.45 1,574.75 4,112.50 20,000.00 105.00 15,000.00 (5,000.00) 430.140 Contracted Services 8,249.50 16,518.30 35,591.50 43,431.12 50,000.00 13,838.90 30,000.00 (20,000.00) 430.144 Design Services .00 .00 .00 .00 10,000.00 .00 .00 (10,000.00) 430.164 Construction Services .00 .00 .00 .00 50,000.00 .00 .00 (50,000.00) 430.166 Laboratory Services 32,428.61 44,472.01 55,506.72 63,645.57 75,000.00 22,011.66 40,000.00 (35,000.00) Professional Services Totals $53,997.61 $90,057.76 $92,672.97 $111,189.19 $205,000.00 $35,955.56 $85,000.00 ($120,000.00) Support Goods & Services 450.110 Operating Supplies 14,217.43 16,423.06 302,334.00 19,126.30 25,000.00 4,719.35 20,000.00 (5,000.00) 450.111 Chemicals 68,492.66 5,396.37 66,429.80 25,076.59 70,000.00 67,418.70 70,000.00 .00 450.120 Printing / Binding 49.45 256.33 251.83 415.96 300.00 257.61 350.00 50.00 450.140 Dues/ Books/ Subscriptions .00 200.00 100.00 105.69 500.00 2,100.00 2,000.00 1,500.00 450.170 Machinery / Equipment <$5000 11,365.52 3,289.60 16,553.09 8,778.91 25,000.00 324.51 10,000.00 (15,000.00) 450.180 Equipment Rental .00 .00 .00 .00 5,000.00 .00 .00 (5,000.00) 450.221 Property Insurance 2,632.00 2,914.00 23,464.00 27,131.00 .00 20,719.41 25,000.00 25,000.00 450.222 General Liablity Insurance Coverage 2,081.00 2,129.00 1,427.00 3,163.00 .00 4,217.00 4,500.00 4,500.00 450.224 Insurance Coverage Discounts (1,610.00) (1,678.00) (5,015.00) (1,500.00) .00 .00 .00 .00 450.270 Continuing Education 302.25 2,710.00 310.00 767.19 4,000.00 315.00 4,000.00 .00 450.290 Recruit / Relocation 83.58 90.78 22.64 173.71 .00 .00 .00 .00 450.300 Travel/ Per Diem .00 .00 .00 .00 3,000.00 .00 .00 (3,000.00) 450.327 Fines .00 11.19 .00 .00 .00 .00 .00 .00 450.340 Telephone/Communications 1,063.65 518.77 2,034.56 991.55 2,500.00 474.05 2,000.00 (500.00) 450.350 Electricity 80,435.63 84,254.16 81,809.17 95,853.05 95,000.00 58,656.28 95,000.00 .00 450.365 Fuel - Vehicle 1,870.97 1,912.96 1,836.74 1,492.22 2,000.00 905.14 2,000.00 .00 450.380 Snow Removal / Sanding 1,305.00 7,500.00 2,945.00 .00 5,000.00 .00 .00 (5,000.00) 450.392 Septic Tank Disposal .00 .00 .00 .00 4,000.00 .00 .00 (4,000.00) 450.430 Maint & Repairs 4,982.66 33,532.43 7,498.77 13,709.72 35,000.00 1,176.19 20,000.00 (15,000.00) 450.434 Building Maint & Repairs .00 2,645.54 1,093.81 1,030.91 10,000.00 4,430.53 2,000.00 (8,000.00) 450.435 Maint Agreements .00 .00 .00 300.00 .00 1,515.80 1,500.00 1,500.00 450.440 Auto Maint & Repairs 126.51 226.86 102.96 2,238.63 5,000.00 2,100.47 3,000.00 (2,000.00) 450.451 Licenses & Permits .00 10.00 .00 260.00 10,000.00 .00 .00 (10,000.00) 450.461 Safety Supplies 961.35 2,265.66 4,771.43 62.85 5,000.00 1,388.05 2,000.00 (3,000.00) 450.540 Clothing Allowance 291.82 .00 660.91 877.62 1,400.00 588.54 1,400.00 .00 Support Goods & Services Totals $188,651.48 $164,608.71 $508,630.71 $200,054.90 $307,700.00 $171,306.63 $264,750.00 ($42,950.00) Run by Dora Cross on 03/06/2026 09:50:16 AM Page 16 of 29 N O N v W Q 0 C 0 C Cn O 7 g01)IAg ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Amended Budget 2026 Actual Amount FY27 v FY26 2027 Level 1 Budget Fund 530 - Solid Waste Disposal Fund EXPENSE Department 731 - Waste Disposal Sub -Department 702 - Leachate Plant Equipment 466.220 Auto Liability Insurance 756.00 756.00 837.00 853.00 900.00 543.00 600.00 (300.00) Equipment Totals $756.00 $756.00 $837.00 $853.00 $900.00 $543.00 $600.00 ($300.00) Capital Outlay 470.100 Machinery/ Equipment >$5000 12,352.04 88,847.86 .00 17,090.26 50,000.00 7,883.62 10,000.00 (40,000.00) 470.120 Automotive .00 .00 .00 .00 25,000.00 .00 .00 (25,000.00) Capital Outlay Totals $12,352.04 $88,847.86 $0.00 $17,090.26 $75,000.00 $7,883.62 $10,000.00 ($65,000.00) Depreciation 472.020 Depr -Buildings .00 267,180.50 .00 945,901.00 267,181.00 .00 267,181.00 .00 472.030 Depr- Site Improvement .00 .00 .00 .00 153,850.00 .00 153,850.00 .00 472.120 Depr-Machinery / Equipment 1,435.20 .00 .00 4,444.00 .00 .00 4,444.00 4,444.00 Depreciation Totals $1,435.20 $267,180.50 $0.00 $950,345.00 $421,031.00 $0.00 $425,475.00 $4,444.00 Debt Service - Interest 476.105 Loan - Interest 177,623.51 166,087.42 154,551.33 143,016.25 134,497.00 .00 122,961.00 (11,536.00) Debt Service - Interest Totals $177,623.51 $166,087.42 $154,551.33 $143,016.25 $134,497.00 $0.00 $122,961.00 ($11,536.00) Operating Transfers Out 494.490 Capital Projects - Solid Waste Collection & Disposal 2,500,000.00 .00 .00 250,000.00 .00 .00 .00 .00 Operating Transfers Out Totals $2,500,000.00 $0.00 $0.00 $250,000.00 $0.00 $0.00 $0.00 $0.00 Sub -Department 702 - Leachate Plant Totals $3,292,769.39 $1,124,807.03 $1,121,946.36 $2,085,133.08 $1,518,216.00 $402,567.06 $1,328,648.00 ($189,568.00) Department 731 - Waste Disposal Totals $9,108,711.96 $2,774,636.48 $5,123,180.23 $6,026,758.40 $4,381,058.00 $1,834,485.51 $4,312,934.00 ($68,124.00) EXPENSE TOTALS $9,108,711.96 $2,774,636.48 $5,123,180.23 $6,026,758.40 $4,381,058.00 $1,834,485.51 $4,312,934.00 ($68,124.00) Fund 530 - Solid Waste Disposal Fund Totals REVENUE TOTALS $3,760,279.17 $4,126,644.09 $4,250,013.58 $5,892,003.15 $4,381,058.00 $2,922,590.96 $4,312,934.00 ($68,124.00) EXPENSE TOTALS $9,108,711.96 $2,774,636.48 $5,123,180.23 $6,026,758.40 $4,381,058.00 $1,834,485.51 $4,312,934.00 ($68,124.00) Fund 530 - Solid Waste Disposal Fund Totals ($5,348,432.79) $1,352,007.61 ($873,166.65) ($134,755.25) $0.00 $1,088,105.45 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:16 AM Page 17 of 29 N O N v W Q CD 0 rn 0 C Cn O 7 ."•$, goDLAg ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 540 - Hospital Fund REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 22,301.28 135,066.93 241,774.05 342,158.48 .00 227,356.97 .00 .00 361.107 Lease Interest -(GASB 87) 334,293.48 280,574.49 224,107.34 164,751.10 .00 .00 .00 .00 361.300 Change in Fair Market Value (169,632.25) (73,983.25) 165,196.12 152,171.24 .00 55,512.52 .00 .00 Interest Earnings Totals $186,962.51 $341,658.17 $631,077.51 $659,080.82 $0.00 $282,869.49 $0.00 $0.00 Rents & Royalties 363.950 GASB 87 Lease Adjustment (213,464.04) (213,464.04) (213,464.07) (213,464.04) .00 .00 .00 .00 380.916 Providence Lease 1,384,272.00 1,384,272.00 1,384,272.00 1,384,272.00 1,384,272.00 1,038,204.00 1,384,272.00 .00 Rents & Royalties Totals $1,170,807.96 $1,170,807.96 $1,170,807.93 $1,170,807.96 $1,384,272.00 $1,038,204.00 $1,384,272.00 $0.00 Miscellaneous - Classified 380.170 Other .00 .00 143,210.14 .00 .00 .00 .00 .00 Miscellaneous - Classified Totals $0.00 $0.00 $143,210.14 $0.00 $0.00 $0.00 $0.00 $0.00 Operating Transfers In 391.495 Capital Projects- Hospital .00 251,362.00 .00 (11,537.95) .00 .00 .00 .00 391.497 Capital Projects - (Hospital) .00 .00 .00 692,482.00 .00 .00 .00 .00 Operating Transfers In Totals $0.00 $251,362.00 $0.00 $680,944.05 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $1,357,770.47 $1,763,828.13 $1,945,095.58 $2,510,832.83 $1,384,272.00 $1,321,073.49 $1,384,272.00 $0.00 REVENUE TOTALS $1,357,770.47 $1,763,828.13 $1,945,095.58 $2,510,832.83 $1,384,272.00 $1,321,073.49 $1,384,272.00 $0.00 EXPENSE Department 740 - Hospital Enterprise Fund Personnel Services 410.110 Salaries 9,622.63 2,432.81 2,114.57 203.94 .00 3,768.25 .00 .00 410.130 Overtime .00 .00 .00 .00 .00 427.48 .00 .00 410.140 Allocated Salaries 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 40,319.00 .00 420.110 Unemployment Taxes .98 .27 .21 .21 .00 4.17 .00 .00 420.120 FICA Taxes 723.90 186.58 153.13 16.36 .00 312.71 .00 .00 420.130 Group Insurance 1,772.28 464.49 1,031.20 56.49 .00 1,178.99 .00 .00 420.140 Retirement 2,103.99 555.49 456.43 47.55 .00 914.19 .00 .00 420.150 Workers Compensation 347.12 67.74 7.60 6.19 .00 86.53 .00 .00 Personnel Services Totals $54,889.90 $44,026.38 $44,082.14 $40,649.74 $40,319.00 $47,011.32 $40,319.00 $0.00 Professional Services 430.140 Contracted Services .00 .00 495.00 7,000.00 .00 11,000.00 .00 .00 Professional Services Totals $0.00 $0.00 $495.00 $7,000.00 $0.00 $11,000.00 $0.00 $0.00 Legal Services 431.120 Legal Fees 120.00 .00 .00 .00 .00 .00 .00 .00 Legal Services Totals $120.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.210 Food / Business Lunch/Meeting Rooms .00 .00 .00 101.20 .00 .00 .00 .00 Run by Dora Cross on 03/06/2026 09:50:17 AM Page 18 of 29 N O N v W Q CD 0 C 0 C to O 7 goDZAg ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 540 - Hospital Fund EXPENSE Department 740 - Hospital Enterprise Fund Support Goods & Services 450.430 Maint & Repairs 600.00 .00 (224.70) .00 .00 .00 .00 .00 450.436 R&R Repairs and Maintenance .00 265.43 194,198.86 .00 283,861.00 177,602.62 283,861.00 .00 450.451 Licenses & Permits .00 .00 .00 200.00 .00 .00 .00 .00 Support Goods & Services Totals $600.00 $265.43 $193,974.16 $301.20 $283,861.00 $177,602.62 $283,861.00 $0.00 Depreciation 472.020 Depr -Buildings 758,103.77 1,285,246.56 1,061,010.94 1,185,554.64 758,103.00 .00 758,103.00 .00 472.030 Depr- Site Improvement 298,217.27 24,851.44 .00 .00 298,217.00 .00 298,217.00 .00 472.120 Depr-Machinery / Equipment 3,772.12 16,442.35 18,511.76 2,745.80 3,772.00 .00 3,772.00 .00 Depreciation Totals $1,060,093.16 $1,326,540.35 $1,079,522.70 $1,188,300.44 $1,060,092.00 $0.00 $1,060,092.00 $0.00 Operating Transfers Out 494.495 Capital Projects -Hospital 140,000.00 8,823,475.50 (23,177.94) .00 .00 .00 .00 .00 494.497 Capital Projects - (Hospital) .00 .00 .00 500,000.00 .00 .00 .00 .00 Operating Transfers Out Totals $140,000.00 $8,823,475.50 ($23,177.94) $500,000.00 $0.00 $0.00 $0.00 $0.00 Department 740 - Hospital Enterprise Fund Totals $1,255,703.06 $10,194,307.66 $1,294,896.06 $1,736,251.38 $1,384,272.00 $235,613.94 $1,384,272.00 $0.00 EXPENSE TOTALS $1,255,703.06 $10,194,307.66 $1,294,896.06 $1,736,251.38 $1,384,272.00 $235,613.94 $1,384,272.00 $0.00 Fund 540 - Hospital Fund Totals REVENUE TOTALS $1,357,770.47 $1,763,828.13 $1,945,095.58 $2,510,832.83 $1,384,272.00 $1,321,073.49 $1,384,272.00 $0.00 EXPENSE TOTALS $1,255,703.06 $10,194,307.66 $1,294,896.06 $1,736,251.38 $1,384,272.00 $235,613.94 $1,384,272.00 $0.00 Fund 540 - Hospital Fund Totals $102,067.41 ($8,430,479.53) $650,199.52 $774,581.45 $0.00 $1,085,459.55 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:17 AM Page 19 of 29 N O N v W Q 0 rn 0 C to O 7 ."•$, goDLAg ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 Account Account Description 2022 Actual Amount 2023 Actual Amount 2024 Actual Amount 2025 Actual Amount 2026 Amended Budget 2026 Actual Amount 2027 Level 1 FY27 v FY26 Budget Fund 545 - Long Term Care Center REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 34,419.34 110,334.74 150,208.76 178,852.75 80,000.00 105,369.53 .00 (80,000.00) 361.107 Lease Interest -(GASB 87) 464,106.38 434,456.97 403,290.61 370,529.72 .00 .00 .00 .00 361.300 Change in Fair Market Value (196,299.48) (44,070.41) 60,920.14 58,590.64 .00 19,546.14 .00 .00 Interest Earnings Totals $302,226.24 $500,721.30 $614,419.51 $607,973.11 $80,000.00 $124,915.67 $0.00 ($80,000.00) Rents & Royalties 363.950 GASB 87 Lease Adjustment (278,440.56) (278,440.56) (278,440.55) (278,440.56) .00 .00 .00 .00 380.918 LTC Lease 1,043,628.00 1,043,628.00 1,043,628.00 1,043,628.00 1,043,628.00 782,721.00 1,043,628.00 .00 Rents & Royalties Totals $765,187.44 $765,187.44 $765,187.45 $765,187.44 $1,043,628.00 $782,721.00 $1,043,628.00 $0.00 Miscellaneous - Classified 380.170 Other .00 .00 227,827.02 .00 .00 .00 .00 .00 Miscellaneous - Classified Totals $0.00 $0.00 $227,827.02 $0.00 $0.00 $0.00 $0.00 $0.00 Department 000 - Fund Revenues Totals $1,067,413.68 $1,265,908.74 $1,607,433.98 $1,373,160.55 $1,123,628.00 $907,636.67 $1,043,628.00 ($80,000.00) REVENUE TOTALS $1,067,413.68 $1,265,908.74 $1,607,433.98 $1,373,160.55 $1,123,628.00 $907,636.67 $1,043,628.00 ($80,000.00) EXPENSE Department 742 - Elder Care Professional Services 430.140 Contracted Services .00 3,150.00 .00 .00 .00 .00 .00 .00 Professional Services Totals $0.00 $3,150.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Legal Services 431.120 Legal Fees 1,972.00 800.00 .00 .00 .00 .00 .00 .00 L egal Services Totals $1,972.00 $800.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.221 Property Insurance 44,079.00 48,732.00 26,674.00 30,866.00 40,000.00 25,366.22 30,000.00 (10,000.00) 450.222 General Liablity Insurance Coverage 1,236.00 1,456.00 .00 .00 1,500.00 .00 .00 (1,500.00) 450.224 Insurance Coverage Discounts (12,660.00) (14,514.00) (5,200.00) (1,486.00) .00 .00 .00 .00 450.450 Contingencies .00 .00 .00 .00 456,308.00 .00 396,170.00 (60,138.00) Support Goods & Services Totals $32,655.00 $35,674.00 $21,474.00 $29,380.00 $497,808.00 $25,366.22 $426,170.00 ($71,638.00) Depreciation 472.020 Depr -Buildings 518,932.87 41,581.29 518,932.87 518,932.87 518,933.00 .00 518,933.00 .00 Depreciation Totals $518,932.87 $41,581.29 $518,932.87 $518,932.87 $518,933.00 $0.00 $518,933.00 $0.00 Debt Service - Interest 476.244 Revenue Bond 2013B - Interest (30,055.65) (52,777.37) 117,366.66 112,953.06 106,887.00 55,378.28 98,525.00 (8,362.00) Debt Service -Interest Totals ($30,055.65) ($52,777.37) $117,366.66 $112,953.06 $106,887.00 $55,378.28 $98,525.00 ($8,362.00) Run by Dora Cross on 03/06/2026 09:50:17 AM Page 20 of 29 N O N v W Q 0 C 0 C Cn O 7 g01)IAH- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 545 - Long Term Care Center EXPENSE Department 742 - Elder Care Operating Transfers Out 494.445 Capital Projects- Long Term Care .00 .00 9,859.77 .00 .00 .00 .00 .00 Operating Transfers Out Totals $0.00 $0.00 $9,859.77 $0.00 $0.00 $0.00 $0.00 $0.00 Department 742 - Elder Care Totals $523,504.22 $28,427.92 $667,633.30 $661,265.93 $1,123,628.00 $80,744.50 $1,043,628.00 ($80,000.00) EXPENSE TOTALS $523,504.22 $28,427.92 $667,633.30 $661,265.93 $1,123,628.00 $80,744.50 $1,043,628.00 ($80,000.00) Fund 545 - Long Term Care Center Totals REVENUE TOTALS $1,067,413.68 $1,265,908.74 $1,607,433.98 $1,373,160.55 $1,123,628.00 $907,636.67 $1,043,628.00 ($80,000.00) EXPENSE TOTALS $523,504.22 $28,427.92 $667,633.30 $661,265.93 $1,123,628.00 $80,744.50 $1,043,628.00 ($80,000.00) Fund 545 - Long Term Care Center Totals $543,909.46 $1,237,480.82 $939,800.68 $711,894.62 $0.00 $826,892.17 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:17 AM Page 21 of 29 N O N v W Q CD 0 C 0 C to O 7 g01)IAH- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 555 - KFRC REVENUE Department 000 - Fund Revenues Federal Grants 331.117 American Rescue Plan 2021 (ARPA) .00 .00 .00 12,860.52 .00 .00 .00 .00 Federal Grants Totals $0.00 $0.00 $0.00 $12,860.52 $0.00 $0.00 $0.00 $0.00 State Shared Revenues 335.190 PERS on Behalf Payment (7,179.95) (7,339.02) 2,211.78 13,237.77 5,425.00 3,189.92 .00 (5,425.00) State Shared Revenues Totals ($7,179.95) ($7,339.02) $2,211.78 $13,237.77 $5,425.00 $3,189.92 $0.00 ($5,425.00) Interest Earnings 361.100 Interest Earnings 23,738.82 62,211.60 98,813.51 125,727.22 .00 83,533.07 50,000.00 50,000.00 361.104 Loan Interest 38,089.73 33,421.21 28,586.67 23,580.17 18,395.00 14,292.73 13,026.00 (5,369.00) 361.107 Lease Interest -(GASB 87) 346,070.46 327,549.81 324,323.18 303,225.39 .00 .00 .00 .00 361.300 Change in Fair Market Value (137,554.75) (38,687.95) 67,602.18 57,192.21 .00 20,216.53 .00 .00 Interest Earnings Totals $270,344.26 $384,494.67 $519,325.54 $509,724.99 $18,395.00 $118,042.33 $63,026.00 $44,631.00 Rents & Royalties 363.300 NOAA Lease (through GSA) 638,832.00 638,832.00 776,332.00 665,028.00 665,028.00 498,760.24 665,016.00 (12.00) 363.303 Natural Resources Conservation (through GSA) 26,311.64 26,311.44 26,985.80 28,334.52 28,334.00 21,250.89 28,879.00 545.00 363.304 NOAA COVID-19 Revenue (through GSA) 3,870.40 .00 .00 .00 .00 .00 .00 .00 363.320 Fish & Game Lease 61,628.00 62,178.00 63,732.45 65,325.76 66,958.00 66,958.91 68,632.00 1,674.00 363.340 KFRC Reception Revenue .00 1,456.00 3,451.53 3,872.68 3,500.00 1,209.10 2,000.00 (1,500.00) 363.350 Kodiak Regional Aquaculture Association 18,924.72 17,347.66 26,844.72 18,924.72 18,924.00 13,203.52 19,805.00 881.00 363.950 GASB 87 Lease Adjustment (179,286.05) (179,836.05) (178,271.15) (226,086.04) .00 .00 .00 .00 Rents & Royalties Totals $570,280.71 $566,289.05 $719,075.35 $555,399.64 $782,744.00 $601,382.66 $784,332.00 $1,588.00 Miscellaneous - Classified 380.170 Other .00 .00 .00 1,475.48 .00 .00 .00 .00 380.294 Contributions .00 28.76 101.00 80.00 .00 .00 .00 .00 Miscellaneous - Classified Totals $0.00 $28.76 $101.00 $1,555.48 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 1,327,589.00 .00 544,792.00 (782,797.00) Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $1,327,589.00 $0.00 $544,792.00 ($782,797.00) Operating Transfers In 391.277 Tourism Development .00 .00 .00 45,000.00 20,000.00 .00 20,000.00 .00 391.426 Capital Projects - KFRC 28,955.00 .00 .00 82,335.45 .00 .00 .00 .00 Operating Transfers In Totals $28,955.00 $0.00 $0.00 $127,335.45 $20,000.00 $0.00 $20,000.00 $0.00 Department 000 - Fund Revenues Totals $862,400.02 $943,473.46 $1,240,713.67 $1,220,113.85 $2,154,153.00 $722,614.91 $1,412,150.00 ($742,003.00) REVENUE TOTALS $862,400.02 $943,473.46 $1,240,713.67 $1,220,113.85 $2,154,153.00 $722,614.91 $1,412,150.00 ($742,003.00) EXPENSE Department 758 - Research Facility Personnel Services 410.110 Salaries 118,019.42 119,642.21 83,731.72 95,232.54 83,207.00 57,533.69 71,801.00 (11,406.00) Run by Dora Cross on 03/06/2026 09:50:17 AM Page 22 of 29 N O N v W Q 0 rn 0 C Cn O 7 g01)IAg ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 555 - KFRC EXPENSE Department 758 - Research Facility Personnel Services 410.120 Temporary Help 985.96 3,424.37 1,876.24 1,615.32 5,000.00 271.45 .00 (5,000.00) 410.130 Overtime 1,794.07 1,953.63 1,302.65 2,224.81 2,500.00 981.73 3,000.00 500.00 410.140 Allocated Salaries 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 24,000.00 .00 (24,000.00) 410.152 Cell Phone Stipend 1,360.00 2,040.00 1,360.00 1,200.00 1,600.00 800.00 1,200.00 (400.00) 420.110 Unemployment Taxes 12.01 12.20 9.98 88.33 97.00 62.80 76.00 (21.00) 420.120 FICA Taxes 9,190.87 11,555.91 6,635.77 7,109.29 7,444.00 4,374.72 5,814.00 (1,630.00) 420.130 Group Insurance 31,299.08 34,473.99 27,106.06 29,476.25 30,629.00 20,472.00 26,460.00 (4,169.00) 420.140 Retirement 35,832.55 30,607.89 20,882.77 23,935.41 24,281.00 16,289.72 22,321.00 (1,960.00) 420.150 Workers Compensation 6,214.31 5,199.67 1,778.26 3,872.00 4,174.00 1,440.44 2,023.00 (2,151.00) Personnel Services Totals $228,708.27 $232,909.87 $168,683.45 $188,753.95 $182,932.00 $126,226.55 $132,695.00 ($50,237.00) Employee Benefits 420.145 OPEB & Pension Expense (56,674.00) (63,988.00) (75,365.00) 16,517.00 .00 .00 .00 .00 Employee Benefits Totals ($56,674.00) ($63,988.00) ($75,365.00) $16,517.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.100 Office Supplies 101.46 35.55 128.56 36.87 150.00 17.91 50.00 (100.00) 450.110 Operating Supplies 156.00 1,882.35 2,289.47 3,744.66 3,500.00 2,237.43 3,500.00 .00 450.160 Furniture / Fixtures .00 .00 .00 .00 3,000.00 .00 .00 (3,000.00) 450.224 Insurance Coverage Discounts (7,044.00) (8,815.00) (5,479.00) .00 .00 .00 .00 .00 450.270 Continuing Education 289.75 .00 .00 169.85 3,500.00 .00 .00 (3,500.00) 450.340 Telephone/Communications 1,785.34 1,804.69 1,916.04 2,017.71 2,000.00 1,311.39 2,000.00 .00 450.365 Fuel - Vehicle 1,985.67 2,717.28 2,941.91 1,774.62 2,500.00 1,872.64 2,500.00 .00 450.435 Maint Agreements 9,937.87 10,404.78 13,584.23 5,554.48 25,000.00 9,195.05 10,000.00 (15,000.00) 450.440 Auto Maint & Repairs 130.98 2,695.39 290.69 4,921.28 6,000.00 650.58 3,000.00 (3,000.00) 450.451 Licenses & Permits .00 10.00 .00 10.00 10,000.00 70.50 .00 (10,000.00) 450.461 Safety Supplies 806.26 272.63 134.30 1,047.46 3,000.00 1,520.56 1,000.00 (2,000.00) 450.540 Clothing Allowance 532.09 1,391.47 608.34 .00 700.00 .00 700.00 .00 Support Goods & Services Totals $8,681.42 $12,399.14 $16,414.54 $19,276.93 $59,350.00 $16,876.06 $22,750.00 ($36,600.00) Capital Projects 452.140 Design Services .00 .00 .00 .00 20,000.00 .00 .00 (20,000.00) 452.150 Construction Service .00 .00 .00 .00 500,000.00 .00 .00 (500,000.00) Capital Projects Totals $0.00 $0.00 $0.00 $0.00 $520,000.00 $0.00 $0.00 ($520,000.00) Capital Outlay 470.100 Machinery / Equipment >$5000 .00 .00 .00 .00 25,000.00 .00 .00 (25,000.00) Capital Outlay Totals $0.00 $0.00 $0.00 $0.00 $25,000.00 $0.00 $0.00 ($25,000.00) Depreciation 472.020 Depr -Buildings 594,680.33 594,680.00 594,680.32 594,680.00 594,680.00 .00 594,680.00 .00 Run by Dora Cross on 03/06/2026 09:50:17 AM Page 23 of 29 N O N v W Q _0 in 0 C Cn O 7 Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 555 - KFRC EXPENSE Department 758 - Research Facility Depreciation 472.030 Depr- Site Improvement 69,895.69 93,781.98 93,781.33 103,616.00 93,782.00 .00 103,616.00 9,834.00 472.120 Depr-Machinery / Equipment 31,408.61 31,408.39 31,408.61 31,409.00 31,409.00 .00 31,409.00 .00 Depreciation Totals $695,984.63 $719,870.37 $719,870.26 $729,705.00 $719,871.00 $0.00 $729,705.00 $9,834.00 Cleaning / Janitor / Etc 480.130 Contracted Services 45,900.19 47,499.57 46,669.57 47,893.81 60,000.00 34,127.80 50,000.00 (10,000.00) 480.140 Aquarium Cleaning .00 425.72 .00 .00 2,000.00 .00 2,000.00 .00 Cleaning/Janitor/Etc Totals $45,900.19 $47,925.29 $46,669.57 $47,893.81 $62,000.00 $34,127.80 $52,000.00 ($10,000.00) Heating 481.120 Fuel 17,641.10 114,684.02 111,906.56 76,170.59 100,000.00 62,093.63 115,000.00 15,000.00 481.130 System Maint & Repair 3,498.54 3,771.99 2,618.44 2,428.55 25,000.00 2,326.60 5,000.00 (20,000.00) Heating Totals $21,139.64 $118,456.01 $114,525.00 $78,599.14 $125,000.00 $64,420.23 $120,000.00 ($5,000.00) Electrical 482.110 Electrical - Light & Power 206,890.96 122,919.56 116,565.61 136,022.70 200,000.00 87,952.99 140,000.00 (60,000.00) 482.120 Replacement Parts .00 2,356.38 1,346.54 3,193.64 15,000.00 1,908.02 2,000.00 (13,000.00) 482.130 Power / Seawater System .00 .00 .00 .00 15,000.00 .00 .00 (15,000.00) 482.140 System Maint & Repair 4,112.62 54,274.33 2,916.62 1,615.06 15,000.00 6,018.97 10,000.00 (5,000.00) Electrical Totals $211,003.58 $179,550.27 $120,828.77 $140,831.40 $245,000.00 $95,879.98 $152,000.00 ($93,000.00) Plumbing 483.110 Water 25,029.97 41,054.15 39,358.75 41,612.78 50,000.00 38,031.95 50,000.00 .00 483.120 Supplies .00 .00 300.41 606.44 3,000.00 5.99 .00 (3,000.00) 483.130 System Maint & Repair 4,276.42 47,679.38 23,292.50 21,084.19 35,000.00 5,243.67 20,000.00 (15,000.00) 483.140 Sea Water Pump Repairs 27,560.20 17,498.30 5,679.40 20,227.35 30,000.00 46.98 20,000.00 (10,000.00) Plumbing Totals $56,866.59 $106,231.83 $68,631.06 $83,530.76 $118,000.00 $43,328.59 $90,000.00 ($28,000.00) Air Conditioning 484.110 Utilities - Ventilate 3,950.00 .00 .00 .00 1,000.00 .00 .00 (1,000.00) 484.120 System Maint & Repair 422.00 2,114.50 7,852.88 2,862.54 10,000.00 4,300.64 5,000.00 (5,000.00) Air Conditioning Totals $4,372.00 $2,114.50 $7,852.88 $2,862.54 $11,000.00 $4,300.64 $5,000.00 ($6,000.00) Elevators 485.120 System Maint & Repair 1,904.76 2,434.59 2,805.89 .00 10,000.00 2,700.00 3,000.00 (7,000.00) Elevators Totals $1,904.76 $2,434.59 $2,805.89 $0.00 $10,000.00 $2,700.00 $3,000.00 ($7,000.00) Miscellaneous 486.111 Chemicals .00 .00 2,789.34 .00 20,000.00 .00 .00 (20,000.00) 486.150 Other .00 4,456.09 246.00 1,080.92 .00 79.00 .00 .00 486.160 100% Non-NOAA Related Expenses (No-1217) .00 16,415.88 .00 1,475.48 .00 .00 .00 .00 486.170 Machinery / Equipment 1,391.51 2,299.99 1,021.81 1,057.75 .00 .00 .00 .00 486.220 Insurance & Bonding 24,572.00 30,483.00 28,117.00 31,715.00 .00 52,644.65 55,000.00 55,000.00 Run by Dora Cross on 03/06/2026 09:50:18 AM Page 24 of 29 N O N v W Q 0 c 0 C cn O 7 g01)IAH- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 555 - KFRC EXPENSE Department 758 - Research Facility Miscellaneous 486.340 Telephone/Communications 6,489.16 6,539.12 6,336.91 3,920.40 7,000.00 1,807.70 7,000.00 .00 486.380 Snow Removal/ Disposal 15,375.50 15,000.00 22,042.50 5,400.00 20,000.00 7,450.00 15,000.00 (5,000.00) 486.390 Refuse Collection 7,092.92 7,762.24 7,699.68 7,847.46 9,000.00 5,485.92 8,000.00 (1,000.00) 486.430 Maint & Repairs 4,152.87 6,497.52 6,769.58 5,919.02 10,000.00 1,463.24 10,000.00 .00 486.451 Licenses & Permits(KRFC) .00 .00 1,150.00 .00 .00 .00 .00 .00 Miscellaneous Totals $59,073.96 $89,453.84 $76,172.82 $58,416.03 $66,000.00 $68,930.51 $95,000.00 $29,000.00 Building Repairs 487.430 Building Maint & Repairs 1,941.29 6,999.93 2,577.41 8,058.26 10,000.00 327.75 10,000.00 .00 Building Repairs Totals $1,941.29 $6,999.93 $2,577.41 $8,058.26 $10,000.00 $327.75 $10,000.00 $0.00 Operating Transfers Out 494.428 Capital Projects-(KFRC) 250,000.00 .00 .00 1,000,000.00 .00 .00 .00 .00 Operating Transfers Out Totals $250,000.00 $0.00 $0.00 $1,000,000.00 $0.00 $0.00 $0.00 $0.00 Department 758 - Research Facility Totals $1,528,902.33 $1,454,357.64 $1,269,666.65 $2,374,444.82 $2,154,153.00 $457,118.11 $1,412,150.00 ($742,003.00) EXPENSE TOTALS $1,528,902.33 $1,454,357.64 $1,269,666.65 $2,374,444.82 $2,154,153.00 $457,118.11 $1,412,150.00 ($742,003.00) Fund 555 - KFRC Totals REVENUE TOTALS $862,400.02 $943,473.46 $1,240,713.67 $1,220,113.85 $2,154,153.00 $722,614.91 $1,412,150.00 ($742,003.00) EXPENSE TOTALS $1,528,902.33 $1,454,357.64 $1,269,666.65 $2,374,444.82 $2,154,153.00 $457,118.11 $1,412,150.00 ($742,003.00) Fund 555 - KFRC Totals ($666,502.31) ($510,884.18) ($28,952.98) ($1,154,330.97) $0.00 $265,496.80 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:18 AM Page 25 of 29 N O N v W Q 0 rn 0 C Cn O 7 •"' , �' goDZAK- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 556 - Research Court Apartments REVENUE Department 000 - Fund Revenues Interest Earnings 361.100 Interest Earnings 827.61 3,221.01 5,777.78 7,421.37 .00 4,914.97 .00 .00 361.300 Change in Fair Market Value (4,976.52) (1,193.66) 3,927.53 3,511.83 .00 1,200.28 .00 .00 Interest Earnings Totals ($4,148.91) $2,027.35 $9,705.31 $10,933.20 $0.00 $6,115.25 $0.00 $0.00 Rents & Royalties 363.321 Apartment Rent 85,517.92 94,755.16 89,280.00 82,077.50 88,230.00 65,070.00 88,200.00 (30.00) Rents & Royalties Totals $85,517.92 $94,755.16 $89,280.00 $82,077.50 $88,230.00 $65,070.00 $88,200.00 ($30.00) Miscellaneous - Classired 380.170 Other 200.00 .00 200.00 .00 .00 .00 .00 .00 Miscellaneous - Classified Totals $200.00 $0.00 $200.00 $0.00 $0.00 $0.00 $0.00 $0.00 Other Financing Sources 389.100 Use of Fund Balance .00 .00 .00 .00 34,067.00 .00 .00 (34,067.00) Other Financing Sources Totals $0.00 $0.00 $0.00 $0.00 $34,067.00 $0.00 $0.00 ($34,067.00) Department 000 - Fund Revenues Totals $81,569.01 $96,782.51 $99,185.31 $93,010.70 $122,297.00 $71,185.25 $88,200.00 ($34,097.00) REVENUE TOTALS $81,569.01 $96,782.51 $99,185.31 $93,010.70 $122,297.00 $71,185.25 $88,200.00 ($34,097.00) EXPENSE Department 759 - Apartments Personnel Services 410.110 Salaries 5,011.06 3,431.61 3,602.34 7,508.44 17,570.00 6,446.79 6,026.00 (11,544.00) 410.120 Temporary Help .00 184.34 340.61 .00 .00 9.36 .00 .00 410.130 Overtime .00 71.45 311.76 698.07 .00 413.52 .00 .00 420.110 Unemployment Taxes 3.56 .39 .43 8.20 18.00 6.91 6.00 (12.00) 420.120 FICA Taxes 369.95 275.02 315.15 606.99 1,344.00 511.38 461.00 (883.00) 420.130 Group Insurance 1,132.89 1,201.57 1,248.82 2,543.28 7,025.00 2,192.18 2,940.00 (4,085.00) 420.140 Retirement 1,104.30 776.35 842.48 1,788.32 4,978.00 1,508.69 1,798.00 (3,180.00) 420.150 Workers Compensation 213.52 152.39 143.55 351.08 754.00 164.43 160.00 (594.00) Personnel Services Totals $7,835.28 $6,093.12 $6,805.14 $13,504.38 $31,689.00 $11,253.26 $11,391.00 ($20,298.00) Legal Services 431.120 Legal Fees 60.00 .00 .00 .00 .00 .00 .00 .00 Legal Services Totals $60.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Support Goods & Services 450.110 Operating Supplies .00 .00 .00 25.98 500.00 .00 .00 (500.00) 450.160 Furniture / Fixtures .00 .00 1,399.00 .00 .00 .00 .00 .00 450.221 Property Insurance 3,696.00 4,814.00 3,856.00 4,174.00 .00 2,366.43 5,000.00 5,000.00 450.222 General Liablity Insurance Coverage 118.00 .00 25.00 325.00 .00 (32.00) .00 .00 450.224 Insurance Coverage Discounts (1,061.00) (1,392.00) (753.00) (216.00) .00 .00 .00 .00 450.340 Telephone/Communications 1,266.58 1,285.92 1,397.28 1,498.98 1,500.00 1,007.79 .00 (1,500.00) Support Goods & Services Totals $4,019.58 $4,707.92 $5,924.28 $5,807.96 $2,000.00 $3,342.22 $5,000.00 $3,000.00 Run by Dora Cross on 03/06/2026 09:50:18 AM Page 26 of 29 N O N v W Q 0 C 0 C to O 7 gonLAK- ISLAND B aR a UGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 556 - Research Court Apartments EXPENSE Department 759 - Apartments Depreciation 472.030 Depr- Site Improvement 34,066.61 34,066.00 34,067.00 34,067.00 34,067.00 .00 34,067.00 .00 Cleaning / Janitor / Etc 480.130 Contracted Services Heating 481.120 Fuel 481.130 System Maint & Repair Depreciation Totals $34,066.61 $34,066.00 $34,067.00 $34,067.00 $34,067.00 $0.00 $34,067.00 $0.00 3,666.29 5,792.84 4,347.83 6,744.77 5,000.00 4,406.41 7,000.00 2,000.00 Cleaning/Janitor/Etc Totals $3,666.29 $5,792.84 $4,347.83 $6,744.77 $5,000.00 $4,406.41 $7,000.00 $2,000.00 Electrical 482.110 Electrical - Light & Power 482.120 Replacement Parts 482.130 Power / Seawater System 482.140 System Maint & Repair Plumbing 483.110 Water 483.120 Supplies 483.130 System Maint & Repair Air Conditioning 484.110 Utilities - Ventilate Miscellaneous 486.150 Other 486.170 Machinery / Equipment 486.220 Insurance & Bonding 486.430 Maint & Repairs 12,579.20 12,785.00 13,603.86 10,324.23 15,000.00 6,959.48 12,000.00 (3,000.00) .00 259.60 442.44 7.49 5,000.00 .00 .00 (5,000.00) Heating Totals $12,579.20 $13,044.60 $14,046.30 $10,331.72 $20,000.00 $6,959.48 $12,000.00 ($8,000.00) 5,708.56 5,401.77 5,272.52 5,361.20 6,000.00 3,781.25 6,000.00 .00 .00 .00 275.26 .00 1,000.00 .00 .00 (1,000.00) .00 .00 44.76 .00 .00 .00 .00 .00 .00 67.12 .00 .00 2,500.00 .00 .00 (2,500.00) Electrical Totals $5,708.56 $5,468.89 $5,592.54 $5,361.20 $9,500.00 $3,781.25 $6,000.00 ($3,500.00) 7,995.17 8,337.32 8,594.92 8,563.53 10,000.00 5,811.45 10,000.00 .00 182.75 .00 .00 .00 .00 .00 .00 .00 257.98 498.49 .00 32,018.92 2,500.00 4,682.09 .00 (2,500.00) Plumbing Totals $8,435.90 $8,835.81 $8,594.92 $40,582.45 $12,500.00 $10,493.54 $10,000.00 ($2,500.00) .00 .00 51.02 .00 .00 .00 .00 .00 Air Conditioning Totals $0.00 $0.00 $51.02 $0.00 $0.00 $0.00 $0.00 $0.00 1,708.78 748.87 723.10 630.00 .00 315.00 .00 .00 2,999.98 .00 1,942.98 .00 2,500.00 1,349.87 .00 (2,500.00) (3.86) .00 .00 .00 .00 459.00 .00 .00 1,504.18 .00 109.86 291.49 5,041.00 255.03 2,742.00 (2,299.00) Miscellaneous Totals $6,209.08 $748.87 $2,775.94 $921.49 $7,541.00 $2,378.90 $2,742.00 ($4,799.00) Building Repairs 487.430 Building Maint & Repairs .00 332.73 188.08 7.98 .00 .00 .00 .00 Building Repairs Totals $0.00 $332.73 $188.08 $7.98 $0.00 $0.00 $0.00 $0.00 Department 759 - Apartments Totals $82,580.50 $79,090.78 $82,393.05 $117,328.95 $122,297.00 $42,615.06 $88,200.00 ($34,097.00) EXPENSE TOTALS $82,580.50 $79,090.78 $82,393.05 $117,328.95 $122,297.00 $42,615.06 $88,200.00 ($34,097.00) Fund 556 - Research Court Apartments Totals Run by Dora Cross on 03/06/2026 09:50:18 AM Page 27 of 29 SODIAS ISLAND BOROUGH Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget REVENUE TOTALS $81,569.01 $96,782.51 $99,185.31 $93,010.70 $122,297.00 $71,185.25 $88,200.00 ($34,097.00) EXPENSE TOTALS $82,580.50 $79,090.78 $82,393.05 $117,328.95 $122,297.00 $42,615.06 $88,200.00 ($34,097.00) Fund 556 -Research Court Apartments Totals ($1,011.49) $17,691.73 $16,792.26 Run by Dora Cross on 03/06/2026 09:50:18 AM $0.00 $28,570.19 $0.00 $0.00 Page 28 of 29 N O N v W Q _0 to 0 C cn O 7 Budget Worksheet Report Budget Year 2027 2022 Actual 2023 Actual 2024 Actual 2025 Actual 2026 Amended 2026 Actual FY27 v FY26 Account Account Description Amount Amount Amount Amount Budget Amount 2027 Level 1 Budget Fund 560 - 911 Service REVENUE Department 000 - Fund Revenues Miscellaneous - Classired 380.215 Customer Charges 301,289.17 325,980.82 322,003.80 313,728.28 310,000.00 172,731.15 310,000.00 .00 Miscellaneous - Classified Totals $301,289.17 $325,980.82 $322,003.80 $313,728.28 $310,000.00 $172,731.15 $310,000.00 $0.00 Department 000 - Fund Revenues Totals $301,289.17 $325,980.82 $322,003.80 $313,728.28 $310,000.00 $172,731.15 $310,000.00 $0.00 REVENUE TOTALS $301,289.17 $325,980.82 $322,003.80 $313,728.28 $310,000.00 $172,731.15 $310,000.00 $0.00 EXPENSE Department 760 - NIRF or 911 Service Personnel Services 410.140 Allocated Salaries 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00 .00 Personnel Services Totals $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $1,500.00 $0.00 Contracted Services 444.115 Telephone Services 299,460.17 324,200.82 320,503.80 312,228.28 308,500.00 83,064.26 308,500.00 .00 Contracted Services Totals $299,460.17 $324,200.82 $320,503.80 $312,228.28 $308,500.00 $83,064.26 $308,500.00 $0.00 Support Goods & Services 450.222 General Liablity Insurance Coverage 450.224 Insurance Coverage Discounts Support Goods & Services Totals Department 760 - NIRF or 911 Service Totals EXPENSE TOTALS Fund 560 - 911 Service Totals 404.00 467.00 .00 .00 .00 .00 .00 .00 (127.00) (135.00) .00 .00 .00 .00 .00 .00 $277.00 $332.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $301,237.17 $326,032.82 $322,003.80 $313,728.28 $310,000.00 $84,564.26 $310,000.00 $0.00 $301,237.17 $326,032.82 $322,003.80 $313,728.28 $310,000.00 $84,564.26 $310,000.00 $0.00 REVENUE TOTALS $301,289.17 $325,980.82 $322,003.80 $313,728.28 $310,000.00 $172,731.15 $310,000.00 $0.00 EXPENSE TOTALS $301,237.17 $326,032.82 $322,003.80 $313,728.28 $310,000.00 $84,564.26 $310,000.00 $0.00 Fund 560 - 911 Service Totals $52.00 ($52.00) $0.00 $0.00 $0.00 $88,166.89 $0.00 $0.00 Run by Dora Cross on 03/06/2026 09:50:18 AM Page 29 of 29 AGENDA ITEM #3.c. KODIAK ISLAND BOROUGH STAFF REPORT MARCH 12, 2026 ASSEMBLY WORK SESSION SUBJECT: Discussion Of The Signal Hill (Mental Health) Facility Buildings ORIGINATOR: Aimee Williams, Borough Manager RECOMMENDATION: DISCUSSION: The demolition and abatement work on the Mental Health Buildings has been successfully completed. This phase involved fully stripping two existing apartment buildings down to their structural framing, including the removal of all interior finishes, plumbing systems, electrical components, conduits, and piping. The scope also included demolition of the existing mechanical/laundry building and the removal of an underground fuel storage tank. In October 2024, staff presented the Assembly with Jensen Yorba Wall's Rough Order of Magnitude (ROM) cost estimates. At that time, the ROM for the Abatement and Demolition phase was $1,352,926. The actual cost for this phase totaled $1,904,444. The ROM for the future Reconstruction (in -place) project was estimated at $8,125,680. With the abatement and demolition phase now complete, the Borough has two structurally sound building shells remaining. The next step is for the Assembly to determine the intended future use and direction of these facilities. Staff would like to offer the following options for discussion: 1. Request that our contracted architectural and engineering firm, Jensen Yorba Wall, provide an updated design proposal for the renovation of the structures in their current locations. A proposal dated December 17, 2024, for design and construction administration services is attached ($415,910). 2. Request a proposal from Jensen Yorba Wall to demolish the buildings entirely. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: • September 26, 2024, Assembly Agenda "Discuss Policy Decision on the Old Mental Health Facility Buildings" • October 31, 2024, Assembly Agenda WS "Continued Discussion of Policy on the Old Mental Health Facility Buildings" • December 19, 2024, Assembly Agenda "Contract No. FY2025-35, Mental Health Buildings Demolition And Abatement With Far North Services, LLC" • February 27, 2025, Assembly Agenda WS "Discussion on Mental Health Facilities Building Future" Kodiak Island Borough Page 64 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. KODIAK ISLAND BOROUGH STAFF REPORT MARCH 12, 2026 ASSEMBLY WORK SESSION March 13, 2025, Assembly Agenda SM, "Contract No. FY2025-35, Change Order #1. For The Removal And Shipping Of PCB Materials" March 27, 2025, Assembly Agenda "Signal Hill (Mental Healthl Buildings Public Opinions Presentation", Signal Hill [Mental Health Buildings Info starts on page 35. May 8, 2025, Assembly Agenda "Presentation from Building Inspector, Ted Hansen, Regarding the Signal Hill [Mental Healthl Buildings" Kodiak Island Borough Discussion Of The Signal Hill (Mental Health) Facility Buildings Page 65 of 103 AGENDA ITEM #3.c. Jensen Yorba Wall Inc. 522 West 10th Street, Juneau, Alaska 99801 907.586.1070 jensenyorbawall.com Designing Community Since 1935 Date: December 17, 2024 To: Dave Conrad, KIB From: Corey Wall Re: KIB Mental Health Apartments Renovation (JYW No. 24027) Reconstruction Documents Scope & Fee We are excited that this project will be moving forward with the successful abatement bid. The attached fee proposal is for design and CA services for the reconstruction phase of the project. The design will be billed Lump Sum and CA will be Time and Materials. Project Scope The Reconstruction project will replace all finishes and systems of the existing Building 101 & 102 as well as site work. The work will include design of the following scope: • Building 101 & 102 Exterior o New windows & doors, mostly in existing openings. o New roof shingles, underlayment, flashings, gutters and associated items. Look at possibility of increasing roof insulation and framing. o New siding and trim —possibly over new exterior insulation. • Building 101 & 102 Interior o All new mechanical and electrical systems —including heat pumps and individual electrical meters. o Limited re -work of interior framing to accommodate washer/dryers and water heaters in each unit. o All new GWB and interior finishes over bare studs and plywood subfloors. o All new casework and fixtures. • Sitework o New utility services as required for electrical and mechanical systems. o Replaced stormdrains. o Expanded parking lot over removed Mechanical/Laundry Building. o Replaced concrete walkways o Limited landscaping over removed building and UST. Jensen Yorba Wall Architecture Interior Design Construction page 1 of 2 Page 66 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. Design Documents Scope Design documents will be full drawing and specification bid documents to KIB standards. Standard KIB front- end specifications will be provided. Schedule Bid documents could be complete within 6 months of an NTP. The abatement project is scheduled to be complete in June 2025, so if funds are available, the reconstruction could be bid in late summer 2025 with final completion scheduled for late summer 2026. Notes / Exclusions • Fees include two site visits for the architect during design, but no site visits for the engineers. This may require some assistance from KIB to photograph and record items as requested by the engineers. • Fees include two professional cost estimates —one at the completion of 35% documents and one at the completion of 95% documents. • A proposal for limited site survey work was included with the assumption that the majority of the site will not be modified. If additional site improvements are required, additional survey work may be needed. Jensen Yorba Wall Architecture Interior Design Construction Management page 2 of 2 Page 67 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings DESIGN SERVICES PROPOSAL Jensen 000 SUMMARY Yorba 000 Wall ■■■ Project: KIB Mental Health Apartments Renovation Inc. &ME ROM Cost Estimate $5,000 Time & Materials $0 $0 $5,000 Demo & Abatement Documents $22,644 Time & Materials $0 $0 $22,644 Schematic Design $70,119 Lump sum $1,843 $0 $71,962 Design Development $73,696 Lump sum $0 $0 $73,696 Construction Documents $136,434 Lump sum $1,843 $0 $138,277 Bidding $11,312 TBD $0 $0 $11,312 Construction Administration $80,742 TBD $12,278 $0 $93,020 Construction Observations $0 TBD $0 $0 $0 TOTAL $415,910 G:\_Projects\24027\0 Scope & Fee\KIB Mental Health Apts FEESUM 3 12/17/2024 N m ro 0 0 W DESIGN SERVICES PROPOSAL SCHEMATIC DESIGN SERVICES Project: KIB Mental Health Apartments Renovation JYW Project No.: 24037 Jensen Yorba Wall I nc. STAFF: (lliii Architect Interior Design Construction Manage Drafter Exec A Cler A ACC �AJ14117 A-11 A -I Int III Int II ID -III ID-11 ID-1 CM -III CM-11 CM-1 D-11 Int I EA CA1 $131 1 $120 1 $100 1 $90 1 $159 1 $121 1 $90 $159 $131 $100 $108 1 $70 $84 $42 1 $85 ARCHITECTURE: Project Management Research / Archives Site Visit Schematic Design Dwgs Project Narrative Meetings Coordination Quality Control Presentations Submittal Site Visit Subtotal Hours Subtotal Dollars $ btotal Schematic Design Services LABOR btotal Schematic Design Services REIMBURSABLES (see attached) )TAL SCHEMATIC DESIGN SERVICES FEE KIB Mental Health Apts FEE-30 SD CONSULTANTS: Civil Engineering $4,000 Structural Engineering $5,000 Mechanical Engineering $10,260 Electrical Engineering $8,450 Cost Estimating $10,000 Survey $5,000 Subtotal $42,710 Overhead/Profit 10% $4,271 Consultants Total Labor $46,981 $70,'19 $71 962 12/17/2024 DESIGN SERVICES PROPOSAL DESIGN DEVELOPMENT DESIGN SERVICES Project: KIB Mental Health Apartments Renovation JYW Project No.: 24037 Jensen Yorba Wall Inc. STAFF: O iii itect Interior Design Construction Manage Drafter Exec A Cler A ACC At A -II A -I Int III Int II ID -III ID-11 ID -I CM -III CM -II CM-1 D-11 Int I EA CA A1 $131 1 $120 1 $100 1 $90 1 $159 1 $121 1 $90 $159 $131 $100 $108 1 $70 $84 $42 1 $85 ARCHITECTURE: Project Management Research / Archives Code Analysis Design Development Dwgs Cover / Site Plan Plans Sections / Elevations Details Outline Specifications Cost Estimate Coordination Meetings / Presentations Quality Control Submittal Subtotal Hours Subtotal Dollars $ btotal Construction Document Services LABOR btotal Construction Document Services REIMBURSABLES (see attached) )TAL DESIGN DEVELOPMENT SERVICES FEE KIB Mental Health Apts FEE-40 DID CONSULTANTS: Civil Engineering $6,500 Structural Engineering $5,000 Mechanical Engineering $15,400 Electrical Engineering $12,880 Subtotal $39,780 Overhead/Profit 10% $3,978 Consultants Total Labor $43,758 $73,696 ��IIII IIIII��) $o 12/17/2024 v m 0 0 W DESIGN SERVICES PROPOSAL CONSTRUCTION DOCUMENTS SERVICES Project: KIB Mental Health Apartments Renovation JYW Project No.: 24037 Jensen Yorba Wall Inc. STAFF: O iii Architect Interior Design Construction Manage Drafter Exec A Cler A ACC �AJ14117 A-11 A -I Int III Int II ID -III ID-11 ID-1 CM -III CM-11 CM-1 D-11 Int I EA CA1 $131 1 $120 1 $100 1 $90 1 $159 1 $121 1 $90 $159 $131 $100 $108 1 $70 $84 $42 1 $85 ARCHITECTURE: Project Management Research / Archives Code Analysis Construction Doc Dwgs Cover / Site Plan Plans Sections / Elevations Details Specifications Cost Estimate Coordination Meetings / Presentations Quality Control Submittal Site Visit Subtotal Hours Subtotal Dollars $ btotal Design Development Services LABOR btotal Design Development Services REIMBURSABLES (see attached) )TAL CONSTRUCTION DOCUMENTS SERVICES FEE KIB Mental Health Apts FEE-50 CD CONSULTANTS: Civil Engineering $11,500 Structural Engineering $7,000 Mechanical Engineering $27,670 Electrical Engineering $23,130 Cost Estimating $16,000 Subtotal $85,300 Overhead/Profit 10% $8,530 Consultants Total Labor $93,830 $1$1,434 843 10 12/17/2024 N m N 0 0 W DESIGN SERVICES PROPOSAL BIDDING AND NEGOTIATION SERVICES Project: KIB Mental Health Apartments Renovation JYW Project No.: 24037 Jensen Yorba Wall I nc. STAFF: O iii Architect Interior Design Construction Manage Drafter Exec A Cler A ACC �AJ14117 A-11 A -I Int III Int II ID -III ID-11 ID-1 CM -III CM-11 CM-1 D-11 Int I EA CA1 $131 1 $120 1 $100 1 $90 1 $159 1 $121 1 $90 $159 $131 $100 $108 1 $70 $84 $42 1 $85 ARCHITECTURE: Project Management Disc Coor/Doc Review Agency Consul/Rev Schedule Dev/Monitoring Pre Bid Meeting Bidding Materials Addenda Bidding/Negotiation Analysis of Alts/Subs Special Bidding Bid Evaluation Construction Contract Subtotal Hours Subtotal Dollars $ btotal Bidding and Negotiation Services LABOR btotal Bidding and Negotiation Services REIMBURSABLES (see attached) )TAL BIDDING AND NEGOTIATION SERVICES FEE KIB Mental Health Apts FEE-60 Bid CONSULTANTS: Civil Engineering $1,500 Structural Engineering $1,500 Mechanical Engineering $1,550 Electrical Engineering $1,290 Subtotal $5,840 Overhead/Profit 10% $584 Consultants Total Labor $6,424 $11,312 $0 511.312 11 12/17/2024 DESIGN SERVICES PROPOSAL CONSTRUCTION ADMINISTRATION SERVICES Project: KIB Mental Health Apartments Renovation JYW Project No.: 24037 Jensen Yorba Wall Inc. 0 STAFF: Architect I Interior Design Construction Managel Drafter 1ExecA1CIerA1 ACC TOTAL PMgr A -III A -II I A -I I Int III Int II ID -III ID -II ID-1 CM -III CM -II CM-1 D-II Int I EA CA A $193 $147 $131 $120 1 $160 $90 $159 $121 $90 $159 $131 $100 $108 $70 $84 $42 $85 ARCHITECTURE: Project Management Conformed Documents Pre -Construction Conf Submittal Review RFIs/RFPs/CO'S Field Ob & Report 2 @ 16 hours Notice of Deficencies Substantial Compl & Report 1 @ 16 hours Final Completion & Report 1 @ 16 hours As Built Drawings Subtotal Hours Subtotal Dollars $ btotal Construction Administration Services LABOR btotal Construction Administration Services REIMBURSABLES (see attached) )TAL CONSTRUCTION ADMINISTRATION SERVICES FEE KIB Mental Health Apts FEE-70 CA CONSULTANTS: Civil Engineering $6,000 Structural Engineering $6,000 Mechanical Engineering $18,460 Electrical Engineering $12,000 Subtotal $42,460 Overhead/Profit 10% $4,246 Consultants Total Labor $46,706 $80,742 $112,278 12 12/17/2024 DESIGN SERVICES PROPOSAL Jensen MEN REIMBURSABLE EXPENSES Yorba■■■ JYW Project No.: KIB Mental Health Apartments Renovation Wall MEN nc ME JYW Project No.: 24037 10 20 30 40 SO 60 70 80 PHASE: Pre-D Site SD DO CD BID CA CO TOTAL TRAVEL Arch Trips 0 0 1 0 1 0 4 0 6 Cost $1,675 $0.00 $0.00 $1,675.00 $0.00 $1,675.00 $0.00 $6,700.001 $0.00 $10,050 Civil Trips 0 0 0 0 0 0 0 0 0 Cost $0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0 Struct Trips 0 0 0 0 0 0 0 0 0 Cost $0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0 Mech Trips 0 0 0 0 0 0 2 0 2 Cost $0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,231.00 $0.00 $2,231 Elect Trips 0 0 0 0 0 0 2 0 2 Cost $0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,231.00 $0.00 $2,231 Other Trips 0 0 0 0 0 0 0 0 0 Cost $0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0 Subtotal 1 $0 $0 $1,675 $0 $1,675 $0 $11,162 $0 $14,512 PER DIEM Arch No. Days Civil No. Days Struct No. Days Mech No. Days Elect No. Days Other No. Days Rate $0 Tota I PRINTING/COPYING 11 x 17 Copy No. Sheets Ratel $0.25 Letter Copy: No. Sheets Rater-$0.15 SCANS Rate CD's Rate POSTAGE/COURIER Rate MISSCELANEOUS Rate ENGIN REIMB Rate RENDERINGS Rate 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0 0 0 0 0 0 0 0 0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00 0 0 0 0 0 01 01 01 0 $0.001 $0.001 $0.001 $0.001 $0.001 $0.001 $0.001 $0.00 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 So $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OH/P 10% $0 $0 $168 $0 $168 $0 $1,116 $0 51,461 TOTAL REIMBURSABLES�� ) $...... � �) $u $lsaa O $0 dIl 012,27IIII ) ( ) 111,113 KIB Mental Health Apts FEE-Reimb 14 12/17/2024 AGENDA ITEM #3.c. A ENGINE,E,RS, INC. December 12, 2024 Corey Wall Principal Architect Jensen Yorba Wall, Inc 522 Tenth Street Juneau, Alaska 99801 Subject: Kodiak Mental Health Apartments —Structural and Civil Fee Proposal Dear Corey: 24.1124 PND Engineers, Inc. (PND) appreciates the opportunity to assist Jensen Yorba Wall (JYW) on the Kodiak Mental Health Apartments project. We understand that the owner, Kodiak Island Borough (KIB), would like to renovate two 2-story wood -framed apartment buildings. The existing parking area will be expanded to add several required parking spaces. The project will be broken into two phases. The first phase will be to demolish all the finishes and systems in the buildings. The second phase will be to renovate the buildings including new exterior siding and roofing. The second phase will also include an expansion of the existing parking lot. You would like PND to provide structural and civil engineering design services for the second phase of the project. Structural Engineering PND's structural scope of work will include the following: 1) Perform structural analysis of the existing shear walls and provide shear wall nailing schedule and holddown details (if analysis deems them necessary). The locations of the existing shear walls will need to be as -built and provided to PND by the owner or by JYW. It is assumed that a full seismic retrofit analysis is not required by International Existing Building Code (IEBC) Section 805.3. This is based on the assumption that the openings (doors and windows) in the existing shear walls will not be altered and that the seismic weight will not be increased substantially. 2) Perform structural analysis of roof diaphragms and connections per IEBC Section 706.3.2. Provide structural details as required by the analysis. The locations of the existing shear walls will need to be provided before this task can be started. 3) Review field reports and pictures of any rot uncovered during the first phase. Provide structural details that address the rot. Ten hours of design time are included for this task. 4) Analyze existing roof framing for added weight of insulation and roofing. 9360 GLACIER HIGHWAY, SUITE 100 • JUNEAU, AK 99801 • P: 907.586.2093 Page 75 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. DECEMBER2024 KODIAK MENTAL HEALTH APARTMENTS STRUCTURAL AND CIVIL FEE PROPOSAL 5) Analyze existing wall framing for added weight of insulation and siding. Provide structural details for siding and furring connections to existing wall framing. 6) Bid phase assistance includes responding to bidder questions and assistance in preparing addenda with minor adjustments or clarifications. 7) Construction Administration (CA) will include review of submittals and responding to contractor questions (RFI's). 8) Site visits during design and construction are not included in this fee proposal. Structural deliverables will include the following: 1) 35% Schematic Design (SD). Structural deliverable will be limited to only a narrative. 2) 65% Design Development (DD). 3) 95% Construction Documents (CD). It is assumed this deliverable will be utilized for permitting. 4) 100% CD. It is assumed any permitting comments will be addressed in this deliverable. It is also assumed that this deliverable will be used for soliciting bids from general contractors. Drawings will be prepared in AutoCAD and will be suitable for building permit application, soliciting quotes from material suppliers, and for construction. Structural framing plans will not be provided. It is assumed that structural details can be referenced on Arch floor plans. Specifications will be included as structural general notes shown on the drawings. Civil Engineering PND's civil scope of work, assumptions, and exclusions include the following: 1) The civil scope of work consists of expanding the existing parking area to create sufficient parking for the renovated buildings. Limited utility replacement consists of upsizing water services to the buildings and potentially replacing a section of storm drain pipe beneath the new parking area. 2) The configuration, capacity, and size of existing water mains, sewer mains and services, and storm drain system is assumed to be adequate. Effort and budget for replacing or adding to these items is not included in this proposal. Capacity analyses of the existing systems is also excluded from the scope. 3) At this time, we understand that reconstruction of the existing parking area and walks is not required. We can provide a proposal for replacing those elements if the Owner desires. 4) A topographic survey covering adequate extents and details of the site and utilities will be performed by others. PND will be provided with a base map in AutoCAD format, point file, and digital topographic surface compatible with Civil3D. Any additional data deemed necessary for design not included in the original survey will be provided by others. ©1©ID 2 Page 76 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. DECEMBER 2024 KODIAK MENTAL HEALTH APARTMENTS STRUCTURAL AND CIVIL FEE PROPOSAL 5) Civil specifications will be in CSI format. 6) Bid phase assistance includes responding to bidder questions and assistance in preparing addenda with minor adjustments or clarifications. 7) Construction Administration (CA) will include review of submittals and responding to contractor questions (RFI's). No site visits during design or construction are included in this fee proposal. Civil deliverables will include the following: 1) 35% Schematic Design (SD): design narrative. 2) 65% Design Development (DD): plans, typical sections, details and updated narrative. 3) 95% Construction Documents (CD): updated drawings and draft specifications. 4) 100% CD: final drawings and specifications. Fees Our estimated costs for services are summarized in the table below. The fees are valid considering the services, assumptions, exclusions and schedule provided herein. Description • Cost Fee Method Structural 35% SD $5,000 Fixed Structural 65% DD $5,000 Fixed Structural 95% CD $5,000 Fixed Structural 100% CD $2,000 Fixed Structural Bid $1,500 T&M Structural CA $6,000 T&M Civil 35% SD $4,000 Fixed Civil 65% DD $6,500 Fixed Civil 95% CD $7,500 Fixed Civil 100% CD $4,000 Fixed Civil Bid $1,500 T&M Civil CA $6,000 T&M - Total Fee Estimate $54,000 All design services are proposed to be performed on a fixed fee basis while bidding and CA services are proposed to be performed on a time and expenses (T&E) reimbursable basis to allow for some flexibility. We will invoice for design tasks monthly based on percentage of work complete. We will invoice T&E tasks monthly based on hours worked and expenses incurred in accordance with our standard billing rates at the time of service. Expenses and subconsultants will be invoiced at cost plus 10% administrative markup. We will not deviate from the proposed scope or exceed the authorized budgets without prior written authorization to do so. Any additional services not described herein may be performed on a time and © © 0 3 Page 77 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. DECEMBER 2024 KODIAK MENTAL HEALTH APARTMENTS STRUCTURAL AND CIVIL FEE PROPOSAL expenses basis or for a negotiated fixed price at your discretion. The fees and terms of this proposal are valid for 90 days, after which we reserve the right to revisit cost and schedule. Schedule PND can commence with civil and structural design services within two weeks of receiving written notice to proceed (NTP). Civil and structural deliverable dates are yet to be determined and will hinge on when information from others is received. Thank you for considering PND Engineers for this project. If you have questions or need additional information, please feel free to contact me. We look forward to working with you. Sincerely, PND Engineers, Inc. Sean Sjostedt, P.E. Brian Nielsen, P.E., S.E. Vice President Principal © © 0 4 Page 78 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. I RSA Engineering, Inc. December 11, 2024 Mechanical & Electrical Engineers Jensen, Yorba, Wall 522 W. 10th Street Juneau, AK 99801 ATTENTION: Corey Wall Dear Corey, REFERENCE: KIB Mental Health Apartments Reconstruction Mechanical and Electrical Fee Proposal RSA Engineering is pleased to offer a fee proposal for mechanical and electrical engineering services for the referenced project. We have based our scope of work on the following assumptions: General: • The project will consist of reconstruction of the two existing 2-story apartment buildings. We understand the reconstruction work will occur after the abatement project for the buildings is completed. • The project will be delivered using a design -bid -build method. • Deliverables: We will provide four design submittals, 35% Schematic Design, 65% Design Development, 95% Construction Documents, and 100% Bid Documents. • Specifications will be prepared using CSI Master Format as part of a bound project manual. • Review Meetings: We have included time to attend ARB review meetings following the 35%, 65%, and 95% submittals. We will attend the meetings by teleconference from Anchorage. • Permitting: We will answer questions that come up during the plan review process and issue sketches or clarifications if necessary. • Bid phase services include responding to bidder questions and preparation of addenda material. • In Office Construction Administration (C/A) services include submittal review, DCVR review/response, review of operation and maintenance manuals and preparation of record drawings based upon contractor generated redline mark-ups. • On -site Construction Administration (C/A) services include 2 mechanical and 2 electrical inspections. Morhnniral- • Mechanical design will include plumbing, heating, and ventilation systems. • We understand the owner wants to use individual electric heat pumps for heating of each apartment unit. • Ventilation systems will include toilet room exhaust fans and range hood in the kitchen. We understand the owner does not want HRV units for ventilation of the apartments. • Plumbing systems will be designed to connect to site utilities designed by Civil Engineer. • Sprinkler systems will be performance specified to be designed and installed by the successful bidding Sprinkler contractor. 670 W. Fireweed Ln, Ste 200 Anchorage, AK (907) 276-0521 1 www.rsa-ak.com Page 79 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. December 11, 2024 Electrical: • Electrical Design will include power distribution, lighting and telecom systems. We understand that the electrical service may need to be upgraded to support the heat pump system. • Fire Alarm systems will be performance specified to be designed and installed by the successful bidding Fire Alarm contractor. Exclusions: • Travel delays are not included in our fee for site visits outside of Anchorage. Travel delays will be billed up to 8 hours per day of actual time including reimbursable expenses incurred. • Commissioning services, LEED services, and cost estimation services are not included in our proposal. • We have not included design for a back-up generator. • We have not included design for site utilities for sanitary sewer, water or storm drainage in our fee. We will coordinate with the civil engineer for tie-ins to plumbing utility services. • We have not included structural or civil design for support of exterior condensing units associated with the heat pump units. RSA proposes the following fees for this project with design services provided on a lump sum basis and construction administration (C/A) services on a time and expenses basis (T&E): Travel Protect Deliverables Mechanical Electrical Expenses Total 35% Schematic Design $10,260.00 $8,450.00 $18,710.00 65% Design Development $15,400.00 $12,880.00 $28,280.00 95% Construction Documents $21,845.00 $18,145.00 $39,990.00 100% Construction Documents $5,825.00 $4,985.00 $10,810.00 Design Subtotal (LS): $53,330.00 $44,460.00 $0.00 $97,790.00 Bidding & Permitting $1,550.00 $1,290.00 $2,840.00 C/A $14,620.00 $8,160.00 $22,780.00 Inspections $3,840.00 $3,840.00 $4,461.00 $12,141.00 C/A Subtotal (T&E): $20,010.00 $13,290.00 $4,461.00 $37,761.00 GRAND TOTALS: $73,340.00 $57,750.00 $4,461.00 $135,551.00 Please review and advise if this proposal is acceptable by signing below and returning a copy to our office as our notice to proceed. We have attached a copy of our Standard Terms and Conditions to provide guidelines for contractual issues in the absence of a formal contract for this project. We look forward to working with you on this project. bpp/jam/hhm 24-0490/P24-299 Attachment Accepted for Jensen, Yorba, Wall Sincerely, Brian Pekar, P.E. Principal Mechanical Engineer Page 2 of 3 Page 80 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3. c. December 11, 2024 RSA Engineering, Inc — Standard Terms and Conditions These terms and conditions are incorporated into our proposal and become part of the contract. Performance: RSA Engineering, Inc., ("RSA") and its employees will exercise the degree of skill and care expected by customarily accepted practices and procedures. No warranties, expressed or implied, are made with respect to RSA's performance, unless agreed in writing. RSA is not a guarantor of the project to which its services are directed, and responsibility is limited to work performed for the client. RSA is not responsible for acts and omissions of the client, nor for third parties not under its direct control. RSA shall not be liable for any reason for any special, indirect, or consequential damages including loss of use and/or loss of profit. RSA may rely upon information supplied by the client engaging RSA and its contractors or its consultants without independent verifications. Ownership of Documents: Documents prepared under this agreement are Instruments of Service for the sole use and benefit of the Owner. RSA retains a property interest in the work products including rights to copy and reuse. RSA grants the Owner a perpetual and non-transferrable license to reproduce the Instruments of Service for their intended use, including the right to reproduce for construction, upkeep, operation, and maintenance. RSA will incur no liability from the unauthorized use or modification of the Instruments of Service for other than their original purpose without RSA's written permission. RSA's signatures, professional seals and dates shall be removed from the Instruments of Service when these documents are used for other than their intended purposes. Governing Law: This contract shall be governed by the laws of the State of Alaska, and any lawsuits brought thereon shall be filed at the Superior Court in Third Judicial District at Anchorage, Alaska. Insurance: RSA maintains professional liability insurance coverage of $2 million occurrence/$3 million aggregate, $2 million occurrence/$4 million aggregate commercial general liability insurance, $1 million combined single limit automobile liability insurance, $1 million workers compensation and employer's liability insurance for employees performing work under this contract, and $5 million occurrence & aggregate umbrella/excess liability insurance. Indemnity. RSA shall indemnify and hold the client, agents, and employees harmless from and against any and all damages of any nature under this agreement resulting solely from negligent acts, errors or omissions of RSA, RSA's officers, agents, and subconsultants who are directly responsible to RSA. Dispute Resolution: Prior to initiating court action, RSA and the client shall in good faith seek to settle or resolve the controversy by submitting the matter to mediation in Anchorage, Alaska. Such notice shall be within the statutory time limit for commencing a legal action involving the controversy. The independent third -party Mediator will be selected by mutual consent of both Parties from a list of available members of the American Arbitration Association. If the parties do not resolve a dispute through mediation, binding dispute resolution shall be through litigation in a court of competent jurisdiction in Anchorage, AK. The prevailing party shall be entitled to an award of actual costs and attorney fees. Proposals: Proposals expire 90 days after submission to a client unless a different expiration limit is included in the proposal. RSA may withdraw or modify a proposal at any time prior to acceptance by the client. Payments: Payments for RSA Services shall be made after client's approval of RSA submission and invoice. Client shall review and approve each submission and invoice and shall pay the invoice amount within 30 days (or other agreed upon timetable) of approval. If the owner does not approve a submission, it shall be returned to RSA for revision. Invoicing: RSA will invoice on a monthly basis. All invoices shall be due and payable upon receipt. Interest charges of 1.5% per month may be assessed for unpaid balances beyond 120 days past due unless other arrangements are made. In the event billing is on a pay when paid basis, RSA and the client agree to six months past due prior to assessing interest charges unless other arrangements are made. It is agreed that in the event of failure of the client to make payments in compliance with this agreement, RSA, at its option, may terminate all services in connection with this agreement. Termination: This contract may be terminated by either party upon 30 days written notice, should the other party fail to substantially perform in accordance with the terms and conditions herein. In the event of termination, the consultant shall be paid compensation for services actually performed and for reimbursable expenses actually incurred. RSA reserves the right to complete analysis and records as are necessary to put files in order and were considered by us necessary to protect our professional reputation. Page 3 of 3 Page 81 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. Corey Wall From: Sean Sjostedt <ssjostedt@pndengineers.com> Sent: Friday, December 13, 2024 3:19 PM To: kodiaklandsurveying@ak.net Cc: Corey Wall Subject: RE: Survey for KIB Hi Jim, Thanks for getting back to us, I think that all sounds fine but will let Corey weigh in. Also, the schedule is more lax than I was thinking. There isn't a real rush on this, if that provides you any relief. February or even March would likely be fine. Sean Sjostedt I Principal Engineer PND Engineers, Inc. (0) 907.586.2093 1 (M) 208.596.2980 From: kodiaklandsurveying@ak.net <kodiaklandsurveying@ak.net> Sent: Friday, December 13, 2024 3:13 PM To: Sean Sjostedt <ssjostedt@pndengineers.com> Subject: RE: Survey for KIB Hey Sean, I am sorry for the delay, I was traveling this week and schedule got messed up a bit. I can get you the area you are needing by the end of January no problem — probably by Jan 151n It should be no problem to go - "not to exceed $5000" - but I will need to work out costs this next week to get exact figure. FYI - I can get what is within the red line but may not be able to get current topo of the parking lot area along Egan. I will try and look this weekend but been swamped at this time with work. Thanks Jim Jim Purdy Kodiak Land Surveying 907.486.1945 From: Sean Sjostedt <sslostedt@pndengineers.com> Sent: Friday, December 6, 2024 12:05 PM To: kodiaklandsurveying@ak.net Cc: Corey Wall <corev@iensenvorbawall.com> Subject: Survey for KIB Hi Jim, Following up on our call yesterday. Below is a snip of the survey limits. The project scope, for now, is far less than the limits indicate. The two long buildings to the southeast are being gutted and given a facelift but will otherwise remain. The smaller mech/laundry room between the two buildings will be demolished. The parking lot in the middle of it all will Page 82 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. be expanded over the demolished building. The limits are bigger in case the project scope expands, such as reconstructing the existing parking lot etc. I'm requesting general topo, storm drain inlets and pipe inverts, anything in terms of water/sewer that can be located, building lines, sidewalks/stairs/thresholds on the front of the long buildings to remain (not worried about anything on the back). Deliverables from you would be a base drawing in CAD, point file, and surface compatible with importing to Civil3D. We are a sub to JYW on this project. Corey wall (cc'd) is the team lead and you should direct your proposal to him please. Corey is trying to have fees assembled by the end of next week. Schedule is a little loose ... do you think we could have deliverables in January sometime if you received NTP in the next couple weeks? Corey, if you think the survey limits are way to big for what's anticipated, please weigh in. Jim is local and could do pickup work relatively easily though he is busy and traveling a lot. z Page 83 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.c. m�o�m Sean Sjostedt I Principal Engineer 9360 Glacier Hi hwa , Suite 100, Juneau, AK 99801 (0) 907.586.2093 1 (M) 208.596.2980 ssiostedt@pndengineers.com W W W. Pndengi neers.com Page 84 of 103 Discussion Of The Signal Hill (Mental Health) Facility Buildings AGENDA ITEM #3.d. KODIAK ISLAND BOROUGH STAFF REPORT MARCH 12, 2026 ASSEMBLY WORK SESSION SUBJECT: Land Disposal Method And Sale Discussion ORIGINATOR: Chris French, CDD Director RECOMMENDATION: DISCUSSION: Island Lake Property — USS 3465 Lot 1A-4 At the February 26, 2026, work session, the Island Lake Property was discussed. It was noted that the next step for this property is completion of the disposal process, which includes: 1. Approval of the disposal of the property, including next steps such as rezoning and subdivision processes. 2. Establishing the disposal method for sale of the property. The Lands Committee recommended an outcry auction as the method of disposal. Other disposal methods include invitation for sealed bids at public auction and invitation/request for proposals. 3. Establishing the terms of sale. KIBC 18.30.020 requires that the terms under which borough land is to be sold be set at the time the Ianddisposal is approved. Staff reviewed previous land disposals that included terms of sale and found the following example: From Assembly Resolution FY2017-30 for Lots 1 & 2, Raven Hills Subdivision; Lot 5, Block 5, Monashka Bay Subdivision; and Lot 7A, Block 2, Monashka Bay Subdivision: 1. The parcels shall be appraised at fair market value as determined by the Borough Assessor, and the minimum acceptable bid at auction shall be the appraised market value. 2. A deposit of ten percent (10%) of the winning bid amount will be required at the auction. The deposit must be verified funds in the form of a cashier's check, money order, or other form acceptable to auction staff and approved by the Borough Finance Director. Credit card transactions are not allowed. The deposit shall be credited toward the down payment at closing and retained by the seller if the transaction is not completed as required by this resolution. 3. The term of the contract for the unpaid balance shall be ten (10) years. 4. The interest rate on the unpaid balance shall be ten percent (10%). 5. Payments on the unpaid principal shall be made monthly. The Borough Finance Department will calculate equal monthly amortized payments, with any uneven amount due as the final payment. Payments are due beginning thirty (30) days following the date of recording, with any applicable late penalties calculated pursuant to KIB ordinances. There is no penalty for prepayment of all or part of the deed of trust; however, prepayments shall be credited first to outstanding interest and then to principal. Prepayment is allowed only in conjunction with a regular monthly payment. Prepayments will not reduce the monthly payment amount but will shorten the loan term accordingly. 6. The purchaser shall execute a deed of trust for the unpaid balance plus interest to secure payment of the note. The Borough Finance Department shall hold the deed of trust unless the buyer elects to have it held in escrow by a third -party trustee acceptable to both buyer and seller. In that event, the buyer shall be responsible for all Kodiak Island Borough Page 85 of 103 Land Disposal Method And Sale Discussion AGENDA ITEM #3.d. V,. KODIAK ISLAND BOROUGH STAFF REPORT MARCH 12, 2026 ASSEMBLY WORK SESSION associated costs. The time and place of closing will be set by the Borough Manager or designee but shall be not less than ten (10) and not more than twenty (20) working days after signing the purchase commitment. The seller and buyer shall equally split the cost of normal closing and recording fees. 7. Any remaining unsold parcels shall be offered for sale "over-the-counter" beginning at 9:00 a.m. on May 16 at Room #104, Cashier's Office, Borough Building, 710 Mill Bay Road, Kodiak, Alaska 99615, on a first -come, first -served basis. The minimum sales price shall be the appraised value. 8. Any parcels not disposed of within six (6) months of the sale date shall be withdrawn pending future evaluation and action. 9. All parcels will be conveyed by Quitclaim Deed, subject to easements, reservations, and restrictions of record. 10. Each entity (defined as an unmarried individual, married couple, or corporation) is limited to the purchase of one (1) lot at the public outcry auction. Any entity wishing to purchase more than one (1) lot may do so over-the-counter no sooner than May 18, 2017. At that time, any entity may purchase any or all remaining lots on a first -come, first -served basis beginning at 9:00 a.m., May 18, 2017, at Room #104, Cashier's Office, Borough Building, 710 Mill Bay Road, Kodiak, Alaska 99615, with a minimum sales price of the appraised value. 11. Special circumstances apply to certain properties as follows: • Parcels #1 and #2 (Lots 1 and 2, Raven Hills Subdivision) are subject to a shared driveway easement as shown on Plat 2004-9. Development of driveway access to both lots is subject to approval by the State of Alaska Department of Transportation & Public Facilities, which owns the right-of-way fronting both lots. Both lots will require development of a well for potable water and a septic system compliant with applicable regulations of the Alaska Department of Environmental Conservation. It is the responsibility of the potential purchaser to determine the nearest point at which electrical service can be obtained from Kodiak Electric Association. • Parcel #3 (Lot 5, Block 5, Monashka Bay Subdivision) will require development of a well for potable water and may require an engineered septic system compliant with applicable Alaska Department of Environmental Conservation regulations. It is the responsibility of the potential purchaser to determine the nearest point at which electrical service can be obtained from Kodiak Electric Association. • Parcel #4 (Lot 7A, Block 2, Monashka Bay Subdivision) will require development of a well for potable water and may require an engineered septic system compliant with applicable Alaska Department of Environmental Conservation regulations. It is the responsibility of the potential purchaser to determine the nearest point at which electrical service can be obtained from Kodiak Electric Association. 12. In accordance with KIBC Section 18.20.100.C, a ten percent (10%) rebate of the auction purchase price will be granted if, within thirty-six (36) months of the sale date, the purchaser has constructed a residential dwelling on the property and obtained all legal authorization required for occupancy. For the Island Lake property specifically, the following terms of sale should be included: notification of drainage and utility easements, and limitations on driveway access to certain proposed lots. Borough Properties Between Beaver Lake Drive — Selief Lane - Beaver Lake Drive 2 Property Kodiak Island Borough Page 86 of 103 Land Disposal Method And Sale Discussion AGENDA ITEM #3. d. KODIAK ISLAND BOROUGH STAFF REPORT MARCH 12, 2026 ASSEMBLY WORK SESSION The Lands Committee recommended that the three tracts of borough property between Beaver Lake Drive and Selief Lane, along with the Beaver Lake Drive 2 property, be disposed of through a Request for Proposals (RFP) process. KIBC 18.20.085 allows the Assembly, after a public hearing, to direct the Manager to dispose of borough property by competitive RFP. The Manager prepares the RFP, subject to Assembly review. The RFP must include: 1. The specific legal description of the properties to be disposed of. 2. Terms and conditions of the disposal. 3. Intended use and any limitations on use of the property. 4. Minimum requirements for use and development. 5. The deadline for submitting responses or development plans. These properties still require review by the Planning & Zoning Commission before Assembly consideration for disposal. If disposal is approved, staff will prepare the RFP through the Manager's Office. The Assembly shall review the draft RFP before publication. Borough Property Between Beaver Lake and Von Scheele The Lands Committee's recommendation for this property has not yet been finalized. Once the minutes are approved, the property may be filed with the Community Development Department for review by the Planning & Zoning Commission. The Lands Committee is recommending that this property be sold through an RFP process. ALTERNATIVES: FISCAL IMPACT: OTHER INFORMATION: February 26, 2026, Work Session, Land Disposal Process Discussion Kodiak Island Borough Page 87 of 103 Land Disposal Method And Sale Discussion AGENDA ITEM #3. d. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 Introduced by: Borough Manager Drafted by: Resource Manager Introduced on: 03/09/2017 Adopted on: 03/09/2017 KODIAK ISLAND BOROUGH RESOLUTION NO. FY2017-30 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH AUTHORIZING LAND SALE NUMBER NINETEEN AND ESTABLISHING TERMS AND CONDITIONS WHEREAS, Kodiak Island Borough Code (KIBC 18.30.020) requires the Borough Assembly to set the terms and conditions of sale for the disposal of public lands; and WHEREAS, The Planning and Zoning Commission has recommended and the Borough Assembly has determined that certain lands are surplus to the Borough's need. NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH that: Section 1: The Kodiak Island Borough Assembly, in accordance with Title 18 of the Kodiak Island Borough Code, authorizes the Manager or his designee to offer the following lots for disposal by public outcry auction on Saturday, May 6, 2017 at 1:00 P.M. in the Borough Assembly Chambers: 1. Lot 1, Raven Hills Subdivision 2. Lot 2, Raven Hills Subdivision 3. Lot 5, Block 5, Monashka Bay Subdivision 4. Lot 7A, Block 2, Monashka Bay Subdivision Section 2: Parcels sold at Land Sale Number Nineteen shall be subject to the following terms and conditions: 1. The parcels shall be appraised at fair market value as determined by the Borough Assessor and the minimum acceptable bid at the auction shall be the appraised market value. 2. A deposit of ten percent (10%) of the winning amount will be required to be deposited with auction staff at the auction. The deposit shall be verified funds in the form of a cashier's check or money order or any form acceptable to auction staff and approved by the Borough Finance Director. No credit card transactions are allowed. The deposit shall be credited to the down payment at the closing of the land sale and kept by the seller should the transaction not be completed as required by this resolution. 3. The term of the contract for the unpaid balance shall be ten (10) years. Kodiak Island Borough, Alaska Resolution No. FY2017-30 Page 1 of 3 Page 88 of 103 Land Disposal Method And Sale Discussion AGENDA ITEM #3.d. 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 4. The interest rate on the unpaid balance shall be ten percent (10%). 5. Payments on the unpaid principal shall be made on a monthly basis. The Borough Finance Department will calculate equal payments amortized monthly, with the uneven payment, if any, being the last payment due. All payments are due beginning thirty (30) days following the date of recording with any additional late penalties calculated pursuant to KIB ordinances. There is no penalty for prepayment of all or part of the deed of trust, but any prepayments shall be credited first to outstanding interest and then principal. Prepayment of the loan is allowed as long as it is made in conjunction with a regular monthly payment. Prepayments will not affect the amount of the monthly payment, but will reduce the loan term accordingly. 6. The purchaser shall execute a deed of trust for the unpaid balance plus interest to secure payment of the note. The Borough Finance Department shall hold the deed of trust unless the buyer desires it to be held as an escrow account by a third party trustee acceptable to the buyer and seller. In that event, the buyer shall be responsible for all costs associated with the trustee and the escrow account. The time and place of closing will be set by the Borough manager or the manager's designee, but shall be not less than ten (10) and not more than twenty (20) working days after the signing of the purchase commitment. The seller and buyer shall evenly split the expense of normal closing and recording fees. 7. Any remaining unsold parcels shall be offered for sale "over-the-counter" beginning at 9:00 A.M. on May 161h at Room #104, Cashier's Office of the Borough Building at 710 Mill Bay Road, Kodiak Alaska 99615, on a first - come, first -serve basis. The minimum sales price shall be the appraised value. 8. Any remaining unsold parcels not disposed of within six (6) months of the sale date shall be withdrawn pending future evaluation and action. 9. All parcels will be conveyed by Quit Claim Deed subject to easement, reservations, and restrictions of record. 10. Each entity (entity is defined as an unmarried individual, married couple, or a corporation) is limited to the purchase of one (1) lot at the public outcry auction. Any entity wishing to buy more than one (1) lot will be allowed to do so "over-the-counter" not sooner than May 18, 2017. At that time, any entity may purchase any or all lots offered on a first -come first -served basis beginning at 9:00 A.M. May 18, 2017 at Room #104, Cashier's Office of the Borough Building at 710 Mill Bay Road, Kodiak 99615, with a minimum sales price of the appraised value. Kodiak Island Borough, Alaska Resolution No. FY2017-30 Page 2 of 3 Page 89 of 103 Land Disposal Method And Sale Discussion AGENDA ITEM #3.d. 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 11. Special circumstances apply to some properties as follows: a. Parcels #1 and #2 (Lots 1 and 2, Raven Hills Subdivision) are provided with a shared driveway easement as shown on Plat 2004-9. Development of driveway access to both lots is subject to the approval of the State of Alaska, Department of Transportation & Public Facilities, which owns the right-of-way that fronts both lots. Both lots will require the development of a well for potable water and a septic system that is compliant with applicable regulations of the Alaska Department of Environmental Conservation. It is incumbent upon the potential purchaser to determine the closest point at which electrical service can obtained from the Kodiak Electric Association. b. Parcel #3, (Lot 5, Block 5, Monashka Bay Subdivision) will require the development of a well for potable water and may require an engineered septic system that complies with the applicable regulations of the Alaska Department of Environmental Conservation. It is incumbent upon the potential purchaser to determine the closest point at which electrical service can be obtained from the Kodiak Electric Association. c. Parcel #4 (Lot 7A, Block 2, Monashka Bay Subdivision) will require the development of a well for potable water and may require an engineered septic system that complies with the applicable regulations of the Alaska Department of Environmental Conservation. It is incumbent upon the potential purchaser to determine the closest point at which electrical service can be obtained from the Kodiak Electric Association. 12. In accordance with KIBC Section 18.20.100.C, a 10% rebate of the auction purchase price will be granted so long as, within 36 months of the sale date, the purchaser has constructed a residential dwelling upon the purchased property, and has obtained all legal authorization required to occupy it. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS NINTH DAY OF MARCH, 2017. KODIAK ISLAND BOROUGH Daniel A. Rohrer, Mayor ATTEST: 16 M 0(�t Nova M. Javier, MM Clerk UNANIMOUS VOTE: Smiley, Symmons, Townsend, Van Daele, Crow, LeDoux, and Skinner. Kodiak Island Borough, Alaska Resolution No. FY2017-30 Page 3 of 3 Page 90 of 103 Land Disposal Method And Sale Discussion r v 0- 0 (' 0 Cn 0) (D 0 a D a U) v m 0 C' 0 c 0 0 ISLAND LAKE PROPERTY LAND DISPOSAL YOU ARE HERE Planning & Lands Committee ................> Assembly ................> Zoning Commission Review ............••••> Assembly Subdivision and Completion Final Plat � �� Construction Drainage Area �. Rezone Review <................. Surveyor Contract Process Sale Process PROCESS FLOWCHART • Resolution approved on January 6, 2025 Lands Committee • Accepted Land Committee recommendation on May 1, Asse m b ly 2025 • Directed staff to begin disposal p rocess r v Q 0 0 Cn v CD Q D Q U) a) 0 U) U) • Review disposal request for Planning & public purpose (Pursuant to KIBC Zoning 18.20.030) Commission • Resolution approved on August 20, Review 2026 r v Z3 Q 0 0 Cn v Z7 0 Q D Q U) a) 0 U) U) Assembly (Disposal) • Current step • Determine whether the property should be sold (Pursuant to KI BC 18.20.030) • Set disposal method (pursuant to KI BC 18.20.120) o Outcry auction o Sealed bids • Set terms of sale, including any covenant restrictions (pursuant to KI BC 18.30.020) r v Q 0 0 Cn v Z7 0 Q D Q U) a) 0 U) U) Surveyor Contract • Complete contract with surveyor • Surveyor tasks: o Complete preliminary plat • Complete monument implementation o Stake drainage easement location in the field a Complete final plat SUBDIVISION AND REZONE PROCESS Surveyor Assembly Drainage completes Rezone Review Area Construction Preliminary Plat Planning & Applications Zoning v for Subdivision Commission Complete Submittal of and Rezone Review Conditions of ..................••••> Final Plat Approval Submitted Recordation PROCESS v FLOWCHART o r v Q 0 0 Cn v CD Q D Q U) a) 0 U) U) • Borough submit applications for subdivision and rezone a Rezone (Chapter 17.205 Subdivision and KI BC) Rezone Process o Subdivision (Chapter 16.40 KI BC) • Set public hearing date and send notif ications • Public hearing and approval of plat with conditions by Commission • Public hearing and recommendation to the Assembly for rezone r v Q 0 0 Cn v Z7 0 Q D Q U) a) 0 U) U) Drainage Area Construction • Drainage improvements required by Planning & Zoning Commission based on previous reviews (Pursuant to KIBC 16.40.050) • Engineer to complete drainage area design • Contract for drainage area construction • If location of drainage area differs from preliminary plat approval additional survey work may be needed r v Q 0 0 Cn v CD Q D Q U) a) 0 U) U) Final Plat Completion • After all conditions are completed final plat submitted • Final Plat Reviewed by Staff (Pursuant to KIBC 16.50.010) • Recordation of final plat r v Q 0 0 Cn v CD Q D Q U) a) 0 U) U) Sale Process • Sale process based on Assembly decision on disposal method and terms of sale (Pursuant to Chapter 18.30 KIBC) AGENDA ITEM #8.a. ARBITRAGE COMPLIANCE SPECIALISTS I BOND COMPLIANCE SERVICES Bona Fide Debt Service Fund Definition of a bona fide debt service fund (1993 IRS Regulations): • Is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year; and • Is depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of- - the earnings on the fund for the immediate preceding bond year; or - one -twelfth of the principal and interest payments on the issue for the immediately preceding bond year. • Example: The bond year end is 8/1. Issue pays interest on 2/1 and 8/1 and principal on 8/1. Tax receipts are directly deposited in the Debt Service Fund from 3/1 through 6/30. Last bond year's principal and interest payments totaled $1.2M. One -twelfth of $1.2M = $1 OOK. Earnings on the fund last year totaled $70K. The balance in the Debt Service Fund on 8/2 of the new year is $150K. The Debt Service Fund is overfunded since the balance on the day after the bond year end was in excess of one -twelfth of last bond year's total principal and interest payments ("greater of of 2 options). * If the debt service fund is not bona fide (overfunded), ACS will need the investment data for the debt service fund for the computation period(s). 5975 S. Quebec St. #205 1 Centennial, Colorado 80111 1800.672.9993 1 www.rebatebyacs.com Page 102 of 103 AGENDA ITEM #8.b. N4 8, KODIAK ISLAND BOROUGH a ALASK Meeting Type: Assembly Work Session IJF-T-T-TMu:41►11 r name legib 1 V-�^ Date: March 12, 2026 9qOG 0-7 G Of Phone number Page 103 of 103